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Full text of "Report of the Auditor General to the House of Commons (for the fiscal year ended 30 June 1880)"

Publication* 



^ t 



REPORT 






OF THE 



V" 






AUDITOR GENERAL 



ON 



APPROPRIATION ACCOUNTS 



OP THE 



YEAR ENDED 30th. JUNE, 



1880 



FOR THE INFORMATION OF PARLIAMENT. 




OTTAWA: 
PRINTED BY MACLEAN, ROGER & Co., WELLINGTON STREET, 

1880. 



INDEX. 



AUDITOR GENERAL'S REPORT. 
PART I. 

ArPROrRIATION ACCOUNTS. 

Page 

Charges of Management 2 

The Governor-Genoral 6 

Lieutenant-Governors 6 

Governor-General's Secretary's Office 7 

Privy Council - 8 

Department of Justice 9 

u Penitentiaries Branch 9 

Militia and Defenco 10 

" Interior 13 

Office of Auditor-General 15 

Finance Department 16 

Treasury Board 16 

Department of Inland Revenue 17 

Customs Department 18 

Post Office Department 19 

Bureau of Agriculture 21 

Department of Marine and Fisheries , 22 

Public Works 23 

Civil Service Board 25 

Extension of Staff, &c 26 

Governor-General's Secretary's Office 28 

Privy Council Office 30 

Department of Justico 32 

Militia and Defence 34 

Secretary of State 35 

Department of Interior 36 

Auditor'General's Office 37 

Finance Department and Treasury Board 38 

Customs ,.,., 39 

Inland Revenue 40 

Public Works 41 

Railways and Canals 42 

Post Office ... 43 

Bureau of Agriculture , 45 

Marine and Fisheries 46 

High Commissioner in England 47 

Departments generally 48 

All Services — Recapitulation 49 

Administration of Justice 55 

Dominion Police ,.., 75 

Penitentiaries ,,,. ^6 

Legislation ,..,.... 86 

Arts, Agriculture, and Statistics ,,,,.,. „„„.,„„..„«,.,»„, .„; 9t 



IV 



Immigration and Quarantine 202 

Pensions ] -^18 

Militia ^20 

Prince Edward Island Railway. ^ [[[ 124 

Railways and Canals 125 

Public Works — Income 135 

Ocean and Eiver Service , ....!!!* 145 

Lighthouse and Coast Service !......... ....... 147 

Fisheries 14g 

Scientific Institutions I49 

Marine Hospitals, &c !!!!!!!!!!!' 150 

Steamboat Inspection 151 

Inspection of Insurance Companies !.'.'.*.'.'.' 155 

Subsidies to Provinces !'.'.. !'.*.. !!7 157 

Geological Survey 159 

Indians I^q 

North-West Mounted Police 7.7.7.."!!! 172 

Miscellaneous...... '..7.7.77.! 174 

Customs (Collection) !!!!!.!!!!!! 178 

Excise " .7.7.7.7!!!!!!!! 184 

Culling Timber 7.7.7.!!!!!!!!!! 184 

Weights, Measures, and Gas ! 1^5 

Inspection of Staples.... ' 7.7." 185 

Adulteration of Food !!7 7.7.7.7." 185 

Canals (Salaries and Contingencies of) .' 185 

Slide and Boom Dues ...7.7.7. 186 

Railways and Canals 195 

Public Works Eevenue "." .'!!!!! 196 

Railways in Operation ....... 198 

Post Office 7. 7.7. ".'. ...... 200 

Dominion Lands 208 

Minor Revenues 213 

Stationery Offico 214 



Auditor-General 15 3* 

Agriculture .*...!7.!!. .7... !!...!. !.!.!!!!......!!.!!.. 2V 45 

Administration of Justice .7... '..7.7.7.7.7 ' 55 

Arts, Agriculture and Statistics, !.!.!.!.!.!!!!!!!.!.". 97 

Adulteration of Food .7.7.7.7 ".7.7.7 * 185 

Appropriations, Balance of. 7. 7.7. ...... 7. 7. .7.7.7. 7.7.7.7.7; 

B. 

Balances of Appropriations 



C 

Charges of Management 2 

Customs, Department of !!!.!!7.! 18 39 

Contingencies " t '28 

Canals 131 

Customs, Collection of Revenue ......!..7..'.*.!..7.!!7.!".!.! 178 

Culling Timber ....... ........ ........ 184 

Canals (Maintenance of) !!!!!!!!!!!!!!!!!!!!.!!!!!.!!!!!.!!.!! 185 

Civil Service Board , !!7!!7!!!!!!7.7.7.!'.7.! f !77.7.!!".7'7.!7 f " 25 



D. Paoe 

Departments Generally 48 

Dredging 144 

Dominion Police 75 

Dominion Lands 208 

E. 

Excise 184 

Extension of Staff, &c 26 

F. 

Finance, Department of 16,38 

Fisheries 148 

G. 

The Governor General 6 

Governor-General's Secretary 7, 28 

Geological Survey 159 

H. 

Harbours and Breakwaters, Ontario 142 

" " Quebec " 

" New Brunswick. li 

" " Nova Scotia " 

P. E. Island 143 

High Commissioner in England 47 

i, j. 

Justice, Department of 9, 32 

Justice, Administration of. 55 

Inland Eevenue, Department of 17, 40 

Immigration and Quarantine 102 

Intercolonial Eailway 124 

" (Maintenance) 195 

Interior Department 13, 36 

Improvement of Navigable Rivers 136 

Inspection of Insurance Companies 155 

Insurance Companies, Inspection of. , ,. 155 

Inspection of Steamboats , 151 

Inspection of Staples 185 

Indian Department 



Legislation 86 

Lighthouse and Coast Service 147 

Lieut.-Govcrnors 6 

M. 

Militia and Defence, Department of 10,34 

Marine and Fisheries, Department of 22, 46 

Militia 120 

Miscellaneous (Public Works) , 144 

Meteorological Observatories 149 

Marine Hospitals, &c... 159 

Miscellaneous . , 174 

Minor Revenues, Mtl Ml ,., 213 



VI 



Page 
N. 

North-West Mounted Police 172 

O. 

Ocean and Eivor Steam Service! 145 

P. 

Privy Council 8,30 

Public Works, Department of ,.; 23,41,135 

Post Office Department 19 

do (Maintenance of ) 200 

Police (Dominion) 75 

Penitentiaries 9,76 

Prince Edward Island Eailway 124 

do (Maintenance) 

Pensions 118 

Public Works, Construction of 135 

do (Maintenance of ) 196 

Pacific Eailway 126 

do (Eevenue) 196 

Public Buildings, Ottawa.... , 135 

do Ontario 137 

do Quebec 138 

do New Brunswick 139 

do Nova Scotia 139 

do British Columbia 139 

do Generally 139 

Penitentiaries Maintenance * 76 

Police, North- West Mounted 172 

Post Office 19,43,200 

Q. 

Quarantine, Immigration and 102 

R. 

Eailways and Canals 42, 125 

Eailways (Maintenance) 195 

Eents, Ecpairs, &c 141 

Eevenues, Minor 213 

Eecapitulation, All Services 49 

Eailways in Operation -. 198 

s. 

Secretary of State, Department of. 35 

Steamboat Inspection 15 L 

Scientific Institutions 149 

Stationery Office, Statement of. 214 

Subsidies to Provinces 157 

Slide and Boom Dues 186 

T. 

Treasury Board , 16,38 

Telegraph Ivines, British Columbia .,. „,„„„ 196 



VI 1 



Page 
U. 

Unprovided Items, Statement of 21? 

W. 

Weights, Measures and Gas 185 

PART IT. 
Appendix. , 225 



AUDITOR GENERAL'S 
REPORT 

FOE THE TEAR ENDED 30th JUNE, 1880. 



The undersigned transmits for presentation to Parliament, under 41st Vic, 
Cap. 7, the appropriation accounts and the expenditure under statute, for the fiscal 
year 1879-80. 

EXPENDITURE OF VOTES. 

The over-expenditures on votes where they are of any comparative magnitude, 
have generally arisen through the letters of credit given to the different Depart- 
ments or to their spending officers. 

As is now understood the greater part of the expenditures is made under letters 
of credit, the bank on which the credit is drawn in each case being repaid after the 
cheques on the credit have been drawn. 

The credits cover frequently several votes, and as it would be plainly out of 
the question to refuse repayment to the Bank, when one or more votes have been 
over expended, the votes must then become overdrawn. 

With reference to the over expenditure of Civil Government contingencies, the 
cause has been different. The expenditure is made principally through three 
channels: 

1st. The Accountant of Contingencies; who makes direct payments ; 

2nd. The Stationer, who sends in monthly the statements of his distributions 
during the previous month. 

3rd. The Queen's Printer, who did not give in his accounts until a considerable 
time had elapsed after the close of the period to which they belonged. 

Steps are now being considered to prevent, if possible, the over-expenditure for 

the current year. 

8— b " 



TELEGRAPHING AND TRAVELLING EXPENSES. 

The Contingencies Act seems to contemplate the pa3 r ment of all telegraphing at 
Ottawa, and of all the travelling expenses of the Inside Staff, from Civil Govern- 



It has been the habit for years to provide in the votes under the special control 
of some of the Departments, notably of the Public Works, Eailways and Finance, 
for the payment of both of the above services. 

It seemed advisable to draw attention to this matter, as it might be considered 
well to take the necessary steps, when the Estimates are under consideration, to secure 
the shewing of all the expenses of this nature, under the head of Civil Government 
contingencies. 

SALARIES OF STAFF, AT OTTAWA, CHARGED TO APPROPRIATIONS FOR OUTSIDE SERVICES. 

In examining the accounts of expenditure under votes other than those for Civil 
Government salaries, charges have been found to continuously appear for the salaries 
of persons who are at the head offices of the Departments of Public Works, Eailways 
and Canals, Agriculture and Interior. 

Perhaps it would be convenient to have such employes put upon the regular 
staff of the inside service, where they are to be permanently required, and where they 
are not, to determine that they are to be paid from Civil Government contingencies. 

PROVINCIAL AUDITORS. 

The expenses connected with the offices of the Provincial Auditors have been 
paid from the votes for charges of management, and there was some doubt as to 
the office at Ottawa with which they are properly connected. Therefore, the 
following letters passed between the Deputy Minister of Finance and the writer : — 

Ottawa, 25th May, 1880. 

Sir,— The enclosed came during my illness, and I have held it over until the 
present; will you kindly read it and let me know whether there cannot be found some 
means to comply with Mr. Drummond's request. 

Yours very truly, 

J. M. COUETNEY, 

Deputy Minister of Finance. 
J. L. McDougall, Esq., 
Aud i tor-General. 



Audit Office, 29th May, 1880. 

Sir, — I am in receipt of your letter of the 25th instant, enclosing that of 
Mr. Drummond, Assistant Eeceiver-General, Winnipeg. 



XI 



The account of the difficulties of the position of Mr. Drummond, arising from. 
my requesting him to do certain things for the Audit Office, and Mi*. Tims instruct- 
ing him not to do them, gives me an opportunity of laying the requirements of this 
office, with reference to the outlying Province^, before the Government, through 
you. I may say that my reasons for writing to Mr. Drummond and those occupying 
similar positions in the other Provinces were : — 

1. That they had done like work during Mr. Langton's tenure of office ; 

2. That it was very convenient to be able to communicate with some person on 
the spot, and that from no others could information be so readily received, and by 
no others could instructions be so readily carried out. 

The requirements of this office in connection with the outlying Provinces, to 
which allusion is made above, arise chiefly from the system of granting credits to 
Agents of the different Departments. The system itself is a necessity to avoid delays 
which would be very injurious to the Public Service. 

The duties of the Audit Office are to secure the charging of the expenditure to 
the Parliamentary appropriation; and to limit the expenditure to the services 
authorized by the Government, and to the extent which regulations of various kinds 
allow. 

It is manifestly expedient where great outlay of Dominion money is making, 
and for the purpose of ensuring conformity to general principles, to have some 
person whose business it is to see that the duties of the Audit Office are done, and 
to show by his counter signature that he has satisfied himself on the subject. 

The counter signature is also a safeguard against the use of the Government 
money for anything but the service of the Government. 

It appears to me that in New Brunswick and Nova Scotia, there being an 
Assistant Receiver-General in each, the Auditors should act for this office and that 
in Prince Edward Island, Manitoba and British Columbia; the person who acts for 
the Finance Department, should also act for this office and be supposed to be 
connected with it to the extent of his duties for it. 

However, this is only my opinion. The point I wish to urge is that the work 
should be done for this office by some persons recognized as bound to obey instruc- 
tions from here. 

I have the honor to be, Sir, 

Your obedient servant, 

J. L. McDOUGALL, 

Auditor General. 
J. M. Courtney, Esq., 

Deputy Minister of Finance. 

No reply was sent to the last letter, and the position of the Auditors, so far as 
this office is concerned, has remained undetermined. 

EXAMINATION OP INTERCOLONIAL RAILWAY ACCOUNTS. 

The Intercolonial and Prince Edward Island Railwav accounts were, before the 
Audit Act came into force, examined by Mr. T. D. Tims, Financial Inspector. 

A Treasury minute was passed empowering Mr. Tims to continue the examina- 
tion for this office of those accounts. 

Although the writer approved of the proposed minute, having been consulted 
before it was adopted, it has been found inconvenient that the same person should 
be connected with two Departments, and therefore the following letter was 
written : — 

8-B-J 



Xll 



Audit Office, 26th April, 18S0. 

Dear Sir, — Shortly before your illness it was determined that we were to discuss 
Mr. Tims' position in connection with the examination for this office of the Railway 
accounts. 

Perhaps you could now take up the matter. ■ 

You will easily see how important it is for me that something should be done. 

Yours truly, 

J, L. Mc DOUG ALL, 

Auditor-General. 
J. M. Courtney, Esq., 

Deputy Minister of Finance. 



It has also been urged by the writer upon the Chairman of the Treasury Board, 
in conversation, that Mr. Tims should be wholly connected either with this office or 
with the Finance Department. 

No action has yet been taken in the matter. 

cancellations of securities. 

With reference to the letter of the Deputy Minister of Finance, of the 12th 
December, 1879, regarding the cancellation of matured securities, which appeared in 
the previous report, the undersigned has to state that the securities have not yet been 
forwarded for examination. It is understood that they are in course of preparation. 

no check on issue. 

It may be well to draw attention to the apparent defect in the Audit Aet so far 
as the check upon expenditure goes in defining a portion of the duties of the Auditor- 
General with reference to the securities. Although he is directed to exercise joint 
authority with the Finance Department in the cancellation of Dominion notes, he has 
no supervision over the issue. 

SENATE AND HOUSE OF COMMONS. 

It will be observed by examining the correspondence printed in the body of this 
report, in connection with the expenditure of the two Houses, that certain disburse- 
ments were made in each contrary to the provisions of Acts of Parliament, and that if 
they are to be made during the current year it will be necessary to amend th« Acts. 

FORMS OF ESTIMATES AND DETAILS. 

It appears to the undersigned that there should be established some mode of caus- 
ing to prevail, for all services, the same general principles as to the forms of the 
estimates, and the amount of details to be given in each recommended appropriation. 



XU1 



EXTRA FAY TO PERMANENT EMPLOYE^ 



The undersigned has had some doubt as to his duties in connection with drawing 
attention to extra pay received by persons permanently employed by the Government 
at fixed salaries, but has thought that no injury could result from noting the facts in 
this report. If his duties are not intended to cover this, directions will probably 
be given to him on the subject. 

TRAVELLING EXPENSES. 

As there seem grave objections to passing accounts containing a fixed per diem 
allowance for living expenses without a statement in detail of the expenditure, and a 
certificate from the person employed to do outside duty that the expenses were made 
and were necessary in the public interest, the following letter was addressed to the 
Honorable the Treasury Board : — 

Audit Office, 24th September, 1880. 

The undersigned has the honor to recommend, that to carry out the Order in 
Council of the 6th of May, 1876, each person rendering an account for travelling 
expenses be required to give each item of disbursement, with the date; to furnish 
such vouchers as agents who make journeys for private individuals give, anrl to 
append to the accounts a declararion in the following words : 

I declare that each item of the above account was paid by me as set down, and 
that it was necessary kp* the public service. 

The accounts which reach the undersigned indicate the general opinion that the 
maximum limit for living allowance mentioned in the Order in Council above quoted, 
may be charged against the Government in each case. This does not appear to be 
the intention of Council. Besides the words of the Audit Act, section 3, say, — 

" The salary or pay allowed to any such officer or person as aforesaid, shall be in 
lieu of all fees, allowances or emoluments of any kind whatsoever, except actual and 
authorized disbursements, shares of seizures, forfeitures and penalties," are against the 
payment of anything for travelling expenses, except the actual outlay. 

J. L. McDOUGALL, 

Auditor-General. 
J. M. Courtney, Esq., 

Secretary of the Treasury Board. 

No reply has been received to the letter. 

legal advice. 

The undersigned has observed in the appropriation accounts of the English 
Comptroller and Auditor-General, provisions for legal advice. Hitherto there has 
been no vote from which to pay for such advice here. 

closing accounts of the year. 

The chief obstacles to the closing of the accounts of the fiscal year shortly after 
the end of it, are (1st) the payments which are made in the North- West and British 
Columbia, and of which a statement can only be obtained here some time after they 
are made ; and 



XIV 



2nd. The payments of the salaries of the Judges and of the superannuation allow- 
ances of retired officials, who receive the amounts allowed to them on demand at 
banks authorized to pay them, the demands being sometimes deferred until long 
after the expiration of the year. 

With reference to this second class of payments, the undersigned recommends 
the substitution for the system of receipts that of the issuing of cheques from Ottawa 
at the end of each month. 

Some difficulty has been experienced in dealing with the appropriations for the 
payments of annuities to Indians in the North- West, owing to the time which is 
necessary to transport funds from Winnipeg to the places where the payments- 
require to be made. 

USING APPROPRIATIONS BEFORE THE BEGINNING OF THE YEAR FOR WHICH THEY ARE 

VOTED. 

The accompanying letter was written, owing to the passage of a Governor 
General's warrant authorizing expenditure, before the close of the fiscal year 

18*79-80. 

Ottawa, 6th December, 1880. 

Sir, — With reference to the payment, in June last, by the Eeceiver General to- 
E Dewdney, Esq., of one hundred and fifty-seven thousand dollars ($157,000.00) for 
transmission to the North- West, to be used in the payment of annuities to Indians 
under treaties 4, 6 and 7, I have the honor to explain that no part of the sura in ques- 
tion was used for the payment of those annuities until after the 1st of July, 1880 ; and 
I have, therefore, to request that you will have the goodness to cause the issue of a 
service entry to remove the amount from the expenditure of 1879-8U to that of 
1880-81. 

I have the honor to be, Sir, 

Your obedient servant, 

L. VANKOUGHNET, 

Deputy of the Supt. General 
of Indian Affairs. - 
J. L. McDougall, Esq., 

Auditor-General, Ottawa. 

The money was handed to the Indian Commissioner before the close of 1879-80, 
but was only paid to the Indians in 1880-81. On this letter the transfer to the 
year 1880-81 was permitted. 

EXAMINATION OF ACCOUNTS UNDER 48TH SECTION OF THE AUDIT ACT. 

The writer has been called upon, under the 48th section of the Audit Act, by 
the Minister of Finance, to examine the accounts of the Indian Fund, and is now 
causing the examination to be made. 



XV 



DETAILS OF EXPENDITURE IN REPORT OF AUDITOR GENERAL. 

On reference to a letter from the Department of Agriculture, printed in the 
body of this report, it will be seen that objection is taken to the publishing, by the 
Audit Office, of details of expenditure. It is difficult, frequently, to give intelligible 
explanations without furnishing details of expenditure. 



The difference of $5^2.01, between the expenditure of $60,177.29 in this report, 
under Legislation, for printing, printing paper and binding, and that of $59,625.28, 
which appears for the same purpose in the Public Accounts, is explained as follows: 

On examination here of the vouchers in support of this expenditure it was 
found, but too late for amendment in the Public Accounts, that there had been 
improperly credited $1,?62.50, the proceeds of sale of paper and stock, deposited by 
Mr. Hartney, on the 30th June, 1879, which should have gone to the credit of casual 
revenue, and that the Bank of Montreal had been repaid in error $710.49, cheques 
made by the Accountant of the House of Commons against his private Account and 
sent to this office for repayment to the Bank by mistake. 



The following letters on different subjects explain themselves, and therefore 
make comment on them unnecessary : — 

Circular to Examiners in Auditor-G-eneral's Office. 

Februaiy 17th, 1880. 

- Sir, — You will please, when examining accounts, keep the following points in 
view: — 

1. Start with the appropriation statutory provision of the year, following the 
details of the estimates when the estimates have been adopted without change by 
Parliament. 

2. Charge against the sub-head of grant those payments which you see reason 
to believe are properly made charges against it. 

3. The year's accounts should not contain payments made before the beginning 
of the year nor after the end of it. 

4. The accounts should cover monthly periods, and my attention should be 
drawn to any case where the Department, whose duty it is to furnish the account, 
has neglected to do so, for more than two months after the period has expired. 

5. Examine the cheques and other vouchers supplied with the monthly 
accounts and attach cheques to other corresponding vouchers. 

See that the vouchers supply evidence of the accuracy of the appropriation 
charge of the soundness of the claim against the Government and of the payment to 
the person entitled to receive it. 

6. Pead Acts of Parliament and Orders in Council connected with the subject, so 
that you may be certain that they have not been transgressed. 

7. Eemark on all salaries or other payments unsupported by the requisite 
authority or in excess of it. 

8. Compare the appropriation ledger with the monthly accounts and examine 
the refund book for refunds of expenditure, unless they are entered in the 
appropriation book. 

Yours truly, 

J. L. McDOUGALL, 

Auditor- General 



Audit Office. 17th June, 1880. 

Sir, — The accounts of the Intercolonial Railway for the first eight months of 
the current fiscal year have been examined in this office, and my attention has been 
called particularly to the amounts due to the Government. 

It appears to me that merchants and others should not receive credit from the 
Intercolonial Railway officials, even although there may be unsettled amounts due 
the former on Bail way accounts. 

If there is anything due by the Government on account of the railway to any 
person, it. is easy to give him a cheque for the amount. 

On the other hand, a cheque from him should be insisted upon for the freight, 
when he receives goods which havo been taken over the line. 

I have the honor to be, 

Your obedient servant, 

J. L. Mc DOUG ALL, 

Auditor- General 
T. Trttdeau, Esq., 

Deputy Minister Eailwa} T s and Canals. 



Audit Office, 24th June, 188©. 

Gentlemen,— I have the honor to inform you that, under the Audit Act of 
Canada, a copy of which is enclosed herewith, it is necessary that the following 
regulations be observed by all those with whom Canadian money is deposited : 

1. All transfers of cash to be made on the joint certificate of the Deputy Minister of 
Finance and the Auditor-General. 

2. Payments of debentures and coupons to be made as at present; 

3. Other payments to be made on the joint certificate, or letter of credit, of the 
Deputy Minister of Finance and the Auditor-General, as above ; 

4. All accounts to be made in duplicate, one copy for the Finance Department 
and one for the Auditor-General. 

1 have the honor to be, Gentlemen, 
Your obedient servant, 

J. L. McDOUGALL, 

Auditor-General 
Messrs. Baring Bros. & Co., 

London, England. 
Messrs. Glyn, Mills, Currie & Co. 

O. Ashworth, Esq., 

Manager Bank of Montreal, 
30th June, 1880. 

Audit Office, 28th June, 1880. 

Sir, —In issuing a credit for the amount of private bill fees deposited by the 
accountant of the House of Commons, I act against the general principles adopted 
with reference to the Departments of the Government, and do so only because I have 
no instructions on the subject from. Parliament. 

I have the honor to be, Sir, 

Your obedient servant, 

J. L. McDOUGALL, 

Auditor- General 
Honorable J. G. Blanchet, 

Speaker of the House of Commons. 



XV 11 



Audit Office, 19th July, 1880. 

Sir,— I beg to draw your attention to the 32nd section of the Audit Act, which, 
as you will observe, makes it necessary for all custodians of the money of the 
Dominion, to see that the application for any of it has passed this office, before 
making payment. 

I have the honor to be. Sir, 

Your obedient servant, 

J. L. MoDOUGALL. 

Auditor-General. 
A. Drummond, Esq., 

Manager Montreal Bank. 



Audit Office, 3rd August, 1880. 

Sir,— I beg to call your attention to section 33 of the Audit Act. 

Under that you will observe that when property is purchased by the Govern- 
ment, the payment cannot be passed until after the valuator has certified to the 
valuation. All Orders in Council with reference to land payments should state the 
name of the valuator who has considered the price a fair one. 

I havo the honor to be, Sir, 

Your obedient servant, 

J. L. MoDOUGALL, 

Auditor- General. 
J. O. Cot£, Esq , 

Clerk of the Privy Council. 



CIRCULAR TO DEPARTMENTS. 

Audit Office, 18th October, 1880. 

Sir, — I have the honor to inform you that all travelling expenses of the inside 
staffs, and telegraphing of the Department, should be paid from the respective 
appropriations for Civil Government contingencies. 

I have the honor to be, &c, 

J. L. Mc DOUG ALL, 

Auditor General. 



Ottawa, 7th December, 1880. 

Sir, —I have the honor to send herewith the statements of your expenditure 
during the fiscal year ended 30th June, 1880, on account of Parliamentary printing, 
and indemnity and contingencies of House of Commons, both of which I have signed, 
and I beg to offer the following observations : — 

Parliamentary Printing. 

The expenditure shown by your statement is $"57,727.65, and the actual dis- 
bursements of cash during the year, as shown by my report, is $60, 177.29 the 
difference is explained by the following statement: — 

Total cost of Parliamentary printing as per Auditor's report $ 60,177 29 

Paper in stock, commencement of year .$ 5,250 40 

Less in stock at close of year 2,158 37 

— . O ,092 03 

$63,269 32 
Deduct balance due by Queen's Printer 5,54i 67 

Expenditure as shown by your statement § 57,727 65 



Queen's Printer's Account. 

On the 4th March, 1880, at the request of the Queen's Printer, $2,070.94 was 
charged to the appropriation for Miscellaneous Printing, and credited to that for 
Parliamentary printing; consequently that sum should be deducted from the account 
of that branch, and the balance remaining at the debit would be $5,541.67 instead of 
$7,612.61 as shewn by your statement. 

Indemnity and Contingencies of House of Commons. 

The expenditure on this account for the year, as shewn by mv report, is for 

Indemnity $221,786 20 

Salaries and contingencies 134,307 93 

$356,09 i 13 

Your statement shows $356,560 79 

From which you deduct refund of part of 

Mr. Lowe's salary » 466 66 

$356,094 13 

I have the honor to be, Sir, 

Your obedient servant, 

J. L. McDOUGALL, 

Auditor-General. 
Henry Hartney, Esq., 

Clerk. Dept. Printing of Parliament. 



The following explanatory letters with reference to Civil Government con- 
tingencies were received too late, as their dates show, for insertion in their appropriate 

places : — 

Ottawa, 2nd December, 1880. 

Sir, — In reply to the enquiry contained in your letter of the 19th ultimo, as to 
the cause of the difference between the authorized and actual disbursements on 
account of the contingent expenses of the Department of the Secretary of State dur- 
ing the past fiscal year, I have the honor to inform you that the circumstance of the 
expenditure having been less than the estimate, is due partly to the fact of several of 
the temporary clerks, whose salaries had previously been paid out of the con- 
tingencies, having been made permanent, and also to the strict supervision which 
has been exercised over the miscellaneous contingent expenses, with a view to 
economy in that branch of the Departmental expenditure. 

I have the honor to be. Sir, 

Your obedient servant, 

EDOUAED L ANGEVIN, 

Under Secretary of State. 

J. L. McDOUGALL, 

Auditor-General. 



XIX 



Post Office Department, Canada, 

Ottawa, 4th December, 1850. 



Sir, — I am directed by the Postmaster-General to acknowledge your letter of the- 
l'.ith ultimo, calling attention to the expenditure of this Department during the past 
fiscal year on account of Civil Government contingencies as compared with the 
estimates, and asking an explanation of the cause of diffevence between the authorized 
and actual disbursements, and I am, in reply, to state that it has been found impossible 
to reduce the expenditure under the head of contingencies to a lower amount than. 
$29,773.61, without impairing the efficiency of the Department. I am to add that the 
expenditure of the Department for contingencies during the year ended 30th June, 
1879, was $33,412.13. So that, as compared with the previous year, a large reduction 
has been made in the expenditure for contingencies during the year ended 30th June, 
18S0. 

I am, Sir, 

Your obedient servant, 

W. WHITE, 

Secretary, 
J. L. McDougall, Esq., 
Auditor-General. 



Ottawa, 4th December, 18S0. 

Sir, — In reply to your communication, asking for the cause of the difference 
between the vote and expenditure of this Department for contingencies for the past 
fiscal year, I have the honor to say that, for the Department proper the cause of the 
excess of the expenditure over the amount of the vote is made up of payments to extra 
clerks and for extra services in the Department not anticipated when the estimate waB 
made ; and with respect to the Penitentiary branch, the extra expenditure is made up 
of the travelling expenses of the Warden of Manitoba, who was requested to come to 
Ottawa on official business, and of certain medical expenses paid for him owing to his 
illness, caused by the defective drainage of the Penitentiary. These two items were 
not anticipated when the vote was taken. 

I am, Sir, 

Your obedient servant, 

Z. A. LASH, 

Deputy Minister of Justice. 
J. L. McDougall, Esq., 
Auditor-General. 



The undersigned must again give his testimony to the readiness with which 
information, that seemed to him necessary to the discharge of his duties, has been 
usually furnished by accounting officers. 

j. l. McDougall, 

Auditor-General 
Auditor General's Office, 

Ottawa, February, 1880. 



Appropriation Accounts for Fiscal Year ended SOth June, 1880 — Continued 

NTEREST ON PUBLIC DEBT. 

Account of sums expended, compared with the sums estimated, for the Year 
ended 30th June, 1880, showing the surplus or deficit upon each sub- 
head of Estimate. 



Service. 



Payable in London. 



Principal. 



$ cts. 



Consol. Canadian 5 per cent. Loan (22; 

Vic , cap. 84 and 14) I 31,374,602 50 

Debentures, Province of Canada 5 peri 

ce t. (12 Vic, cap. 5) ! 118,260 00 

6 per cents, 14 and 15 

Vic, cap 73 ... £924,900 

6 per cents, 12 Vic, 

cap. 5 321,500 

6 per cents, 18 Vic, 

cap 3 and 102 ....... 76,500 

6 per cents, 16 Vic, 

cap. 157 91,800 

6 per cents, 18 Vic, 

cap. 4 38,388 7 1 

6 per cents, 12 Vic, 

cap. 5 62,811 12 11 

6 per cents, 18 Vic, 

cap. 4 174, "770 11 

6 per cents, 12 Vic, 

cap. 5 244,607 17 1 

^ per cents, 18 Vic, 

cap. 3 and 103 ,. 52,761 3 7, 

6 per cents, 12 Vic, 

cap- 58 and 16 Vic, 

cap. 17 4 ,460 8 4 

6 per cents, 19 and 20 

Vic , cap. 86, and 12 

Vic , cap. 5 ... 228,900 0j 

6 per cents, 22 Vic, 

cap. 83 and 20 Vic, • 

cap. 17 268,200 0] 



Estimate. 



$ cts. 

1,568,730 10 

1,022 00 



Expendi- 
ture. 



Expenditure 
compared with Grant. 



Less than i More than 
Estimated' Granted. 



$ cts. I $ cts. 



Total, 6 per cents £2,527,600 



0j 12,300,986 67 



Issue of New Brunswick, at 6 per cent — 
New Brunswick and 

Canada Railway... £44,000 
19 Vic, can. 14 and 

16, N.B .. ...» 96,800 

19 Vic, cap. 16, N.B. 782,100 



Total 



922,900 



Issue of Nova Scotia, at 6 per cent — 
27 Vic, cap. 6, N.S.. 222,500 



4,491,446 67 
1,082,833 33 



682,550 00 



269,486 80 
64,970 00 



Carried forward | 49,368,129 17 2,586,758 90 2,588,973 27 2,676 63 4,891 00 



1,568,681 47 
5,913 00 



679,922 00 



269,486 80 
64,970 00 



48 63 



$ cts. 



4,891 00 



2,628 00 



XXI 



Appropriation Accounts for Fiscal Year ended 30th June, 1880 — Continued. 
INTEKEST ON PUBLIC DEBT— Continued. 
Account of sums expended, &c. — Concluded. 



Service. 


Principal. 


Estimate. 


Expendi- 
ture. 


Expenditure 
compared with Grant. 


Less than More than 
Estimated , Granted. 


Brought forward 


% cts. 
49,368,129 17 

924,666 67 

1,091,106 66 
2,433,333 33 

i 

89 060,000 00 


% cts. 
2,586,758 90 

55,480 00 


% cts. 
2,588.973 27 

55,480 00 


% cts. 

2,676 63 
■ 

01 


% cts. 
4,891 00 


Issue of British Columbia, at 6 per cent. 
British Columbia 

Loan Act, 1863.... £50,000 
Vancouver Loan 

Act, 1863 40,000 

British Columbia 

Loan Act 100,000 




Total £190,000 

Issue of Prince Edward Island, 
per ceat — 
34 Vic, cap. 4, P.E.I £183,800 
do do ... 40,400 




at 6 







Total £224,200 





65,466 40' 65,466 40 
121,666 67, 121,666 66 




Issue of Dominion, at 5 per cent— 
31 Vic, cap. 13 £500,000 







ISBue of Dominion, at 4 per cent— 

Intercolonial Loan, 

guaranteed £3,000,000 

Rupert's Land Lean 

guaranteed 300.000 

Loan of 1874 4,000,000 

Loan of 1875, guar- 
anteed 1,500,000 




















9i Q7ft.4nn no 


3.R69!.4nft on 




Loan of 1875, not 

guaranteed 1,000,000 

Loan of 1876.. 2,500,000 

Loan of 1878, guar- 
anteed 1,500,000 

Loan of 1878. not 

guaranteed. ........ 1,500,000 

Loan of 1879... 3,000,000 




Total, 4 per cents. £18,300,000 


584,000 00 








Total payable in 

London 


i 

142 877 235 83 R.Rft7.77i Q7: fi 393 Qftfi 33 




586,214 36 






' ' 


' ' 


' 



XXII 



Appropriation Accounts for Fiscat Year ended 30th June, 1880 — Continued. 
INTEREST ON PUBLIC DEBT- -Continued. 



Service. 



Payable in Canada. 

Canada 5 per cents, 22 Vic, cap. 84.. 
Nova Scotia 6 per cents, 27 Vic, cap. 6 
New Brunswick 6 per 

28 Vic, cap. 11 $38,400 00 

27 Vic, cap. 3 84,500 00 

Prince Edward Island 
6 per cents — 

34 Vic, cap. 15 14,600 00 

16 Vic, cap. 18.... 39,500 00 | 

30 Vic, cap. 3 3,500 00 i 

34 Vic, cap. 4 143,500 00 



Principal. 



Debentures, 6 per cent., 31 Vic, cap. 4 
A Stock, 6 per cent. 

(canitalJune 30, 1880) 16,700 00 
B Stock, 6 p. c. (do) .. 405,452 57 
C do 6 P c (do) .. 00 



$ cts. 

114,450 00 
951,920 01 



122,900 00 



201,100 00 
538,000 00 



422,152 57 



A do 5 p.c. 

B do 5 p.c. 

do 5 p.c. 

D do 5 p.c. 



(do) 
Cdo) 
(do) 
(do) 



. 438.076 81 I 

.2,617,900 00 I. 

. 61,616 01 

.6,126J644 76 9,244,237 58 



Savings Banks — 

Post Office, 4 and 5 per cent '3,945,669 11 

Toronto, 4 per cent. | 259,861 01 

Winnipeg, 4 per cent 118,299 49 

Nova Scotia, 4 per cent 3,016,355 78 

New Brunswick, 4 per cent 1,911,948 25 

British Columbia, 5 per cent 1,284,169 88 

Prince Edward Island, 4 per cent J 516,652 66 



Widows' Pensions and Uucommuted 

Stipend?, 5 per cent ' 11,123 57 

Trust Funds, 5 per cent 3,843 119 17 

Seigniorial Indemnity to Townships 

Compensation to Seigniors i 

Quebec Harbor Sinking Fund, 5 per} 

cent j 

Baring Bros. <fc Co. 

count current. . 
Bank ot Montreal 



Grant. 



Expendi- 
ture, 



$ cts. 

5,722 50 
57,115 20 



$ cts. 

5,722 50 
57,115 20 



7,374 00 7,374 00 



12,066 00 
32,280 00 

92,788 79 

111,493 57 

2,650 00 

22,952 59 

97,875 00 

3,080 80 

37,793 60 



114,681 38 

8,770 00 

1,963 00 

90,438 81 

69,102 43 

56,714 40 

15,099 20 

161,749 43 

877 07 
192,155 95 



interest on ac- 



do 



Total payable in Canada- 
do do London. 

Interest on Public Debt. . 



1,194.743 72 
5,807,771 97 

7.002,515 69 



12,134 14 
32,280 00 

74,026 57 

97,303 87 

2,120 00 

22,378 17 

118,279 83 

3,080 78 

159,166 85 



136,075 47 

9,679 85 

3.748 60 

107,815 82 

70,139 59 

58,940 83 

18,403 39 

159,984 40 

708 84 

192,155 94 

260 00 

24,319 99 

2,544 24 

1,636 29 

2,48 7 26 



1,379,88-? 42 
6,393,986 33 



Expenditure 
compared with Grant. 



Less than 
Granted. 



$ cts, 



More than 
Granted. 



18,762 22 

14,189 70 

530 00 

574 42 



02 



1,765 03 

168 23 
01 



$ Ct8. 



68 14 



20,404 83 
121,373 25 



21,394 09 

909 85 

1,785 60 

17,377 01 

1,037 16 

2,226 43 

3,304 19 



31,247 78 



185,138 70 
586,214 36 



7,773,868 75 



771,353 06 



I certify that this account has been examined under my directions and 
is correct. 

Examined. J. L. McDOUGALL, 



F. Hayter. 



Auditor- General. 



XXIU 



Appropriation Accounts for Fiscal Year ended 30th June, 1880— Continued. 

PREMIUM AND EXCHANGE. 

ACCOUNT of sums expended, compared with the sums estimated, on account 
of Premium and Exchange, for the year ended 30th June, 1880, show- 
ing the surplus or deficit upon each sub-head of Estimate. 



Service. 



Premium, Discount and Exchange.. 



Estimate. 



$ cts. 



20,000 00 



Expendi- 
ture. 



Expenditure 
compared with Estimate. 



Les^ than More than 
Estimated, Estimated. 



$ cts $ cts. $ cts. 



43,354 09 



23,354 09 



I certify that this account has been examined under my directions and 
is correct. 



J. L. McDOUaALL, 

Auditor- General. 



Examined, 

F. Hayter. 



XXIV 



Appropriation Accounts for Fiscal Year ended SOth June, 1880 — Continued. 

SINKINa FUND. 



Account of sums expended, compared with the sums estimated, on account 
of Sinking Fund, for the Year ended 30th June, 1880, showing the 
surplus or deficit upon each sub-head of Estimate. 



Service. 



Estimate , 



Consolidated Canadian Loan 

Intercolonial Loan «•• 

Rupert's Land Loan » 

British Columbia Loan ••• 

Dominion 4 per cent. Loan, 1874.... 

do do 1875 1115,282 13 

do do 1876 69,089 65 

do do 1878 J 112,420 00 

do do 1879 



$ cts 



420,021 30 

235,555 55 

23^403 10 

67,150 33 

118,718 21 



Expendi- 
ture. 



$ cts. 



423,192 54 
232,626 67 

24,333 33 

65,700 00 
124,586 67 
119,288 20 

69,482 90 
119,124 32 

37.473 33 



1,161,640 27 1,215,807 96 



Expenditure 
compared with Estimate. 



Less than 
Estimated. 



cts. 



2,928 88 



1,450 -33 



More than 
Estimated. 



$ cts. 

3,171 24 

930 23 

5,868 46 

4,006 07 

393 25 

6,704 32 

37,473 33 

54,167 69 



I certify that this account has been examined under my directions and 
is correct. 

J. L. McDOUGALL, 

Auditor- General. 



Examined, 

F. Hayter. 



XXV 



Appropriation Accounts for Fiscal Year ended 30th June, 1880 — Continued. 

KEDEMPTION OF DEBT. 

Account of sums expended, compared with the sums estimated, on account 
of Redemption of Debt, for the Year ended 30th June, 1880, showing 
the surplus or deficit upon each sub-head of Estimate. 



Service. 



Due in London. 

Province of Canada, 14 and 15 Vic, cap. ^73, and 
12 Vic, cap. 5 



Estimate. 



cts. 



6,065,813 31 



Due in Canada. 



Province of Prince Edward Island 32,444 46 

New Brunswick Debentures, 28 Vic, cap. 10 1 , 

Dominion Stock — 

6 per cent. A, B & C, 31 Vic, cap. 4 

5 do A 

6 do B 

5 do D 

Casual Rights Redeemed — Compensation to 

Seigniors -... 

Nova Scotia — Mutilated Notes Redeemed 

P. E. Island— Unpaid Warrants Redeemed 



Expendi- 
ture. 



cts. 



5,882,826 6T 



2,271 09 

800 00 

693,949 40 

2,000 00 

243,800 00 

37,006 17 

5,490 65 

357 20 

81 11 



6,098,257 77 



,868,582 29 



Expenditure 
compared with Estimate. 



Less than 
Estimated. 



$ cts. 



182,986 64 



30,173 37 



More than 
Estimated. 



800 00 

693,949 40 

2,000 00 

243,800 00 

37,006 17 

5,490 61 

357 20 

81 11 

770,324 52 



SUMMARY. 



Estimate. Expenditure. 



$ cts. 



Interest i 7,002,515 



Premium and Exchange. 

Sinking Fund 

Redemption of Debt 



20,000 00 
1,161,640 27 
6,098,257 77 



14,282,413 73 



$ Cts. 

7,773,868 75 i 

43,354 09 I. 

1,215,807 96 

6,868,582 29 \ 



15,901,613 09 



Less than 
Estimated. 



$ cts. 



More than 
Estimated. 



$ cts. 

771,353 06 
23,354 09 
54,167 69 

770,324 52 



1,619,199 36 



I certify that this account has been examined under my directions and 
is correct. 



J. L. McDOUOALL, 

Auditor- General. 



Examined, 

F. Hayter. 

8— c 



XXVI 



Finance Dept , Ottawa, 8th Dec, 1880. 

Sir, — In reply to your letter of the 2nd instant requesting explanations of the 
variation between the estimate and expenditure for the service of interest on public 
debt, I have the honor to state that — 

1st. At the time the estimate was prepared the loan of 1879 had not been nego- 
tiated, and — 

2nd. The estimate of the interest to be paid on stocks and savings bank deposits 
were based upon the latest information procurable at the time the estimates were 
prepared, viz : — the balances on the 31st December, 1878. The increase arises from 
interest puid upon stocks and deposits subsequently received. 

Generally these items account for the difference, but I may add that I have made 
arrangements with the financial agents in England at the close of the year (31st Dec.) 
to have the unpaid dividends transferred to the credit of the Receiver-General, and 
also to receive lists of all coupons making up such unpaid dividends. Messrs. Baring 
and Glyn have further agreed to send regularly each half year the cancelled coupons 
to be marked off. and I anticipate ere long to close these accounts to a point. 

Your obedient servant, 

J. M. COURTNEY, 

Deputy Minister Finance. 
The Auditor- General. 



Ottawa, 9th December, 1880. 

Sir, —In reply to your letter of the 2nd instant, respecting the variation between 
the estimate and the expenditure for the service of Redemption of debt, I have the 
honoi- to state that a lesser atrount of English debt was paid within the fiscal year 
although due, but that the balance has been paid in the current year — that the Pro- 
vince of Prince Edward Island debentures due at the commencement of the year were 
paid and charged in the accounts of 187879— and that the large withdrawals of tf per 
cent, stock were occasioned by holders preferring to withdraw their investments in 
preference to converting into 5 per c<*nt. stock. 

Your obedient servant, 

J. M. COURTNEY, 

Deputy Minister Finance. 
The Auditor-General. 

Ottawa, 9th December, 1880. 

Sir, — In reply to your letter of the 2nd instant, I have the honor to state that the 
excess in the expenditure under the heading of Premium, Discount and Exchange, is 
occasioned by the transfer to Canada of certain of the proceeds of the loan of 1879, and 
that the excess in the calculations for sinking funds likewise arises through the first 
investment for the loan of 1879. 

In my letter relating to interest on public debt I informed you that at the time 
the estimates were prepared the loan of 1879 had not been negotiated. 

Your obedient servant, 

J. M. COURTNEY, 

Deputy Minister Finance. 
The Auditor-General. 



APPROPRIATION ACCOUNTS 



FOR FISCAL YEAR ENDED 30th JUNE, 1880 



Appropriation Accounts for Fiscal Year ended 30th June, 1880. 

CHARGES OF MANAGEMENT. 

Account of sums expended, compared with sums granted, for the Year 
ended 30th June, 1880, showing the surplus or deficit upon each sub- 
head of vote. 



Service. 



Financial Inspector 

Office of Assistant Receiver-General, 

Toronto... 

do do Montreal 

do Assistant Receiver-General 
and Auditor, Halifax 
do St. John, N.B 



do 
do 
do 
do 
do 



do 

do 
do 
Auditor 

Landing . 
Country Savings Banks : 

Nova Scotia 

New Brunswick... .... 

British Columbia 



Winnipeg 

Victoria, B.C. 

Charlottetown ... 
Prince Arthur's 



Total Grant . , 



Total Expenditure...., 
Balance unexpended. 



Grant. 



% 
2,600 

7,600 
5,500 

10,000 

11,400 

5,000 

7,000 

4,000 



Expenditure. 



Salaries. 



12,500 
65,600 



$ cts. 
2,600 00 

5,900 00 
5,506 00 

9,450 00 
10,200 00 
2,100 00 
5,840 00 
3,300 00 

300 00 

r 5,949 97 

3,600 00 

800 00 



Contin- 
gencies. 



$ cts. 



1,045 92 
204 11 



Total 



$ cts. 
2,600 00 

6,945 92 
5,704 11 



Expenditure 

compared with 

Grant. 



Less than 
Granted. 



$ cts. 



1,323 06 10,773 06 
914 20, 11,114 28 
518 00 2,618 00 



654 08 



646 11 

465 65 

67 00 

1,086 68 

281 37 

51 74 



55,539 97 



6,486 U 
3,765 65 

367 00 

7,036 65 

3,881 37 

851 74 



285 80 

2,382 00 

513 89 

234 35 



More than 
Granted. 



$ cts. 



204 11 
773 06 



730 24 



6,603 84' 62,143 81 



4,800 36 
1,344 17 



367 00 



1,344 17 



I certify that this account has been examined under my directions and 
is correct. 

J. L. McDOUGALL, 

Auditor- General. 
Examined, 

John Gorman. 



Audit Office, 12th November, 1880. 

Sir, — I am sending you herewith copy of appropriation statement of the expen- 
diture on account of Charges of Management during the fiscal year ended 30th 
June, last. 

I shall be avored by your furnishing me with your observations on the balances 
both unexpen „d and over-expended. 

I have the honor to be, Sir, 

Your obedient servant, 

J. L. McDOUGALL, 

Auditor-General. 
J. M. Courtney, 

Deputy-Minister of Finance. 



Appropriation Accounts for Fiscal Year ended 30th June, 1880 — Continued. 

CHARGES OF MANAGEMENT— Continued. 

Account of sums expended compared with sums estimated under Statute, 
for the Fiscal Year ended 30th June, 1880, showing the surplus or 
deficit upon pach sub-head. 



Service. 


Estimate. 


Expendi- 
ture. 


Expenditure 
compared with Estimate. 


Less than 
Estimated. 


More than 
Estimated. 


a London Agents : 

Commission, brokerage, &c, on payment of 


$ cts. 

123,907 30 
2,000 00 

20,000 00 

25,000 00 


$ cts. 

131,815 94 
2,614 17 

13,163 12 

35,909 58 
84 78 


$ cts. 


$ cts. 
7,908 64 


b Stamps, postages and telegrams 


614 17 


c Expenses in connection with the issue and re- 
demption of Dominion Notes — . 

d Printing, advertising, express charges, &c, in- 


6,836 88 




10,909 58 

84 78 


Seigniorial tenure and commission 


6,836 88 

; 

; 








Total Estimate 


170,907 30 


19,517 17 
6,836 88 








183,587 59 


More than Estimate 




12,680 29 






1 





I certify that this account has been examined under my directions and 
is correct. 

J. L. McDOUGALL, 
Examined, Auditor- General. 

John Gorman. 



Ottawa, 23rcl November, 1880. 

Sir, — I have to acknowledge the receipt of your letter of the 12th instant, with 
an abstract of expenditure under the head of Charges of Management for the fiscal 
year ended 30th June last, and requesting an explanation of the variation between 
the estimated and actual expenditures. 

There are two classes of expenditure under this head of service — the statutory 
and that voted by Parliament. Taking the latter service first, I find that two out of 
the three sub-heads apparently over-expended, are stated in the abstract differently 
than last year, but as the amounts are not large it does not much matter ; generally 
the expenditure under Yote is less than estimated, and the result is due to economy 
in the administration of the several agencies. 

In the statutory expenditure, the over expenditure is chiefly due to the having 
to pay during the year for a larger amount of Dominion currency than usual. 

1 return the abstract, 

And have the honor to be, Sir, • 

Your obedient servant, 

J. M. COURTNEY, 

Deputy Minister of Finance. 
The Auditor-General. 

8 -n 



Appropriation Accounts for Fiscal Year ended 30th June, 1880— Continued. 

CHARGES OF MANAGEMENT— Continued. 

Summary of Expenditure estimated under Statute. 



Amount. 



Total. 



London Agents — Commission Brokerage, &c. : 

Glyn, Mills, Currie & Co 

Baring Bros. & Co 

Glyn, Mills, Currie & Co., and Baring Bros. & Co. 

Bank of England 

Morton, Rose & Co 

Crown Agent for Colonies 

Bank of Montreal, London 



b Stamps, Postages and Telegrams: 

I Glyn, Mills, Currie & Co 

Baring Bros. & Co 

Morton, Rose & Co .> 

Crown Agent for Colonies 

Bank of Montreal, London 

Sir John Rose 

Bank of Montreal, Moncton ... 



$ cts. 

50,312 19 

73,044 33 

5,639 98 

332 15 

327 33 

1,130 42 

1,029 54 



Expenses in connection with the Issue and Redemption of Dominion 

Notes : 
Sundry ladies for counting, recording and destroying mutilated 

notes 

Hon. Minister of Finance, travelling expenses,, 

T.D.Tims do 

J. M. Courtney do 

G. Y. Ctookshank do 

W.R.Baker do 

J.Patterson do 

F. Toller do ...... 

R, W. Baxter do 

F. Lewis do 

C. E. Turgeon do 

R. W. Crookshank do 



J. P. Taylor, Extra Clerk .., 
J. C. Beatty do 

H. S. Watson do 
G. R. Bliss do 

E. Capbert do 

F. Beaudry do 

J. MacLean, special service. 
A. McMeiken do 

F. Langelier, legal services. 

G. Larue do 
Sundry persons do 



A. Pinkerton, expenses re Toronto robbery 

Bank of Montreal do do 

Sundry persons, re suits vs Checkley, and others 

du re defalcations, Saving's Bank, N.S 



Bank of British Columbia, commission on Dominion Notes. 

Queen's Printer.... , 

Stationery office 



1,363 64 

439 44 

27 25 

46 80 

8 03 

667 33 

61 68 



1,265 33 

1,081 32 

431 33 

363 20 

296 82 

100 00 

40 00 

49 00 

19 50 

72 75 

' 65 03 



915 00 
732 00 
670 00 ! 
306 00 I 
280 00 
210 00 
75 00 
24 00 



110 00 
40 00 
17 00 



1 

1,231 


79 


50 


00 


435 


38 


) 52 47 



877 86 
367 59 



$ Cts. 



131,815 94 



2,614 17 



2,955 00 



3,784 28 



3,212 00 



167 00 



1,769 64 
29 75 



1,245 45 
13,163 12 



Appropriation Accounts for Fiscal Year ended 30th June, 1880 — Continued. 

CHARGES OF MANAGEMENT— Continued. 

Summary of Expenditure estimated under Statute — Continued. 




Printing, Advertising:, Express Charges, &c., including the Printing] * c 
of Dominion Notes : 

British America Bank Note Co j 35,000 00 

Burland Lithographic Co , ' *98 55 

Canada Express Co | 769 13 

St. Lawrence and Ottawa Railway J 22 70 

Quebec, Montreal, Ottawa and Occidental Railway.... | 19 20 



35,909 58 



I certify that this account has been examined under my directions and 
is correct. 

J. L. McDOUGALL, 

Auditor- General. 
Examined, 

John Gorman. 



Ottawa, April 15th, 1880. 

Sir, — I have the honor to state in reply to your circular of the 16th ult., that 
-with the exception of the Assistant to the Financial Inspector, who receives only 
$2.50 per diem, the officers of the Finance Department who are required to travel 
upon official business, receive a living allowance, whilst absent from Ottawa, of $3.59 
per diem. 

Tour obedient servant, 

W. REGINALD BAKER, 

For the Deputy Minister of Finance. 
The Auditor-General. 



Appropriation Accounts jor Fiscal Year ended 30£/i June, 1880 —Continued. 

Civil Government. 

THE GOVERNOR GENERAL AND THE LIEUT-GOVERNORS OF 

THE PROVINCES. 

Estimate $122,999 96 

Account of sums expended, compared with the sums estimated under 
Statute for the Year ended 30th June, 1880, showing the surplus or 
deficit upon each. 



Service. 

• 


— 


Estimate. 

1 


Expendi- 
ture. 


Expenditure 

compared with 

Estimate. 


Less than 
Estimated 


More than 
Estimated 


His Excellency the Right Hon. Sir John Dou- 
glas Campbell, Marquis of Lome, K.T., 
G.C.M.G., Governor General of Canada...' 


% cts. 


$ cts. 

48,666 63 
10,000 00 


% cts. 1 

1 
48,666 63 


$ cts. 


$ cts. 


Lieut -Governor of the Province of Ontario 











10,000 00 




Lieut -Governor of the Province of Quebec 




10,000 00 




His Honor Luc Letellier de St. Just, 1st to 

25th Julv, 1879 a, 

His Honor Theo. Robitaille, 26th July, 1879, 

to 30th June, 1880 

Lieut.-Governor of the Province ef Nova 
Scotia -. 


684 931 

9,327 92 J 


10 012 85 




12 85 


9.000 00 








His Honor A. G Archibald, C.M.G 




9,000 00 
8,896 55 






Lieut.-Governor of the Province of New 




9,000 0C 


103 45 




His Honor E. B. Chandler, 1st July, 1879, 

to 6th February, 1889. . ..... 

His Honor Robert D Wilmot, 11th Febru- 


5,405 17 1 




ary, 1880, to 30th June, 1880 b 

Lieut.-Governor of the Province of Manitoba 


3,491 38 J 




10,000 00 








9,999 96 


04 








7,000 00 








7,000 00 






Lieut.-Governor of the Province of British 




9,000 00 




His Honor A. N. Richards 




9,000 00 

7,000 00 
3,333 33 




Lieut.-Governor of the Province of Prince 
Edward Island 




7,000 00 




His Honor Sir Robert Hodgsoa, 1st to 18th 
July, 1879 .... 

His Honor T. Heath Haviland, 19th July, 
1879, to 30th June, 1880 


338 71 "J 
6,661 29 J 





3,333 33 







Sir A. T. Gait, G.C.M.G., High Commissioner- 







122,999 96 


122,909 32 


103 49 


12 85 


Expenditure less than authorized 






90 64 











I certify that this account has been examined under my directions and 
is correct. 

Examined, J. L. McDOUGALL, 

John B. Simpson. Audi tor- General 



a. An over-payment to Licut.-G-overnor Letellier inadvertently made by the bank. 

b. Saving caused by the vacancy between the death of Lieut.-Governor 
Chandler, on the 6th February, and the appointment of his successor, on the tlth. 



Appropriation Accounts for Fiscal Year ended ZOth June, 1880 — Continued. 

Civil Government — Continued. 

GOVERNOR-GENERAL'S SECRETARY'S OFFICE. 

Vote $10,800 

Account of sums expended, compared with the sums granted, for the Year 
ended 30th June, 1880, showing the surplus or deficit upon each sub- 
head of Vote. 



Service, 


Grant. 


Expendi- 
ture. 


Expenditure 
compared with Grant. 


Less than 
Granted. 


More than 
Granted. 


Additional to Governor-General's Secretary 

Comptroller and Aides-de-Camp 


% cts. 

600 00 
3,000 00 
2,250 00 
1,750 00 
1,250 00 

950 00 
1,060 00 


$ cts. 

600 00 
3,000 00 
2,250 eo 
1,750 00 
1,250 00 
925 00 
666 64 


% cts. 


$ cts. 






1 Chief Clerk... 

1 1st Class Clerk 










1 Senior 2nd Class Clerk 






25 00 
333 36 




2 Messengers and Orderly b 

Governor's Secretary, authorized by 31 Vic, cap. 
33 






10,800 00 I 10,441 64 
2,400 CO ! 2.400 00 


358 36 






Less than estimated 








13,200 00 


12,841 64 




358 36 













I certify that this account has been examined under my directions and 
is correct. 

J L. McDOUGALL, 

Auditor- General. 
Examined, 

John B. Simpson. 



a. Salary increased for six months from 1st January, 1880, by Order in Council, 
16th January, 1880. Increase estimated for whole year, 

b. Caused by Sergt. Stroulger retiring from 1st September, 1879, with one 
nonth's pay for each year of service. 



Appropriation Accounts for Fiscal Year ended 30th June, 1880 — Continued. 

Civil Government — Continued. 

PRIVY COUNCIL. 

Vote $15,780. 

Account of sums expended, compared with the sums granted, for the Year 
ended 30th June, 1879, showing the surplus or deficit upon each sub- 
head of Yote. 



Service. 



Grant. 



Expendi- 
ture. 



Expenditure 
compared with Grant. 



1 Deputy Head (Clerk) a 

1 Chief Clerk, Assistant b 

1 1st Class Clerk ,..., c 

2 Senior 2nd Class Clerks ...., 

3 Junior do '. d 

1 Private Secretary,. 

1 Door-keeper and Messenger 

4 Messengers ... .. e 



Expenditure less than estimated 



1 Minister authorized by 36 Vic, cap. 31 

Hon. John O'Connor, 1st July ) 

to 31st Jan $4,083 31 1 

Hon. L. R. Masson, 1st Feb. to 

30th June 2,916 69 J 



$ cts. 

3,200 00 
2,200 00 
1,750 00 
2,800 00 
2,650 00 
606 00 
600 00 
1,930 00 



15,730 00 



7,000 00 



Less than i More than 
granted, i Granted. 



$ cts. 

3,251 06 
2,005 89 
1,166 56 
2,800 00 
2,625 00 
600 00 
600 00 
1,890 00 



$ cts. 



194 11 
583 44 



25 00 



$ cts. 



51 06 



40 00 



14,938 51 



7,000 00 



842 55 



791 49 



51 06 



I certify that this account has been examined under my directions and 
is correct. 

J. L. McDOUaALL, 

Auditor- General. 
Examined, 

John B. Simpson. 



a. The excess is in consequence of the Order in Council, which allows the full 
month's salary to the relatives of a deceased employe. Mr. Himsworth died 7th 
January, 1880, and was succeeded by Mr. Cote on the 13th of the same month. 

b. Diminution caused by promotion of Mr. Cote and appointment of Mr. McGee 
at a lower salary. 

c. Mr. F. H. Himsworth was superannuated from 1st March. 

d. Over-estimated, Mr. Newby's increase being for six months. 

e. do Mr. Groom's do do 



9 



Appropriation Accounts for Fiscal Year ended 30th June, 1880 — Continued. 

Civil G-oveenment — Continued. 

DEPAETMENT OF JUSTICE AND PENITENTIARIES BRANCH. 

Vote.. $18,275. 

Account of sums expended, compared with the sums granted, for the Year 
ended 30th June, 1880, showing the surplus or deficit upon each sub- 
head of Vote. 



Grant 



Expendi- 
ture. 



Expenditure 
compared with Grant. 



1 Deputy Head a 

1 Chief Clerk 

4 Senior 2nd Class Clerks 

1 Junior do 

1 Third do b 

Private Secretary c 

2 Messengers 

1 Senior 2nd Class Clerk, from 1st July, 1879] 

1 Junior 2nd Cla?s Clerk, from 1st January, V d 
1880 per Supplementary Estimates.... J 



Expenditure less than estimated 



$ cts.l 

3,600 00 I 

1,550 00 I 

5,200 00 I 

700 00 j 

500 00 

350 00 ] 

900 00 ! 

1,525 00 



14,325 00 



% ets. 

3,600 00 

1,550 00 

5,200 00 

700 00 

316 66 

600 00 

900 00 

1,373 51 



Less than j More than 
Granted. Granted. 



% cts. 



$ cts. 



183 34 



250 00 



151 49 



14,240 17 | 334 83 

84 83 



250 00 



PENITENTIARIES BRANCH. 



1 Inspector of Penitentiaries 

2 Assistant Inspectors, Manitoba and British 


2,250 00 

500 00 
1,200 00 


2,260 00 

375 03 

1,200 00 




124 97 




1 Senior 2nd Class Clerk 










3,950 00 


3,825 03 


| 


Expenditure less than'estimated 

Minister authorized by 36 Vic, cap. 31 


7,000 00 



• 

7,000 00 


124 97 ! 

I 


Hon. James McDonald , 













I certify that this account has been examined under my directions and 
is correct. 

J. L. McDOUQALL, 

Auditor- Genaral. 
Examined, 

John B. Simpson. 



(For Remarks see page 12.) 



10 



Appropriation Accounts for Fiscal Year ended 30th June, 1880 — Continued. 

Civil Government — Continued. 

DEPARTMENT OF MILITIA AND DEFENCE. 

Vote $37,380. 

Account of sums expended, compared with sums granted, for the Year 
ended 30th June, 1880, showing the surplus or deficit upon each sub- 
head of Vote. 



Service. 


Grant. 


Expendi- 
ture. 


Expenditure 
compared with Grant. 


Less than More than 
Granted. | Granted. 




$ cts. 

3,200 00 
1,650 00 
1,700 00 
3,000 00 
3,250 00 
2,8§0 00 
1,700 00 
2,200 00 
1,500 00 
1,400 00 
900 00 
800 00 
2,200 00 
1,750 00 
1,400 00 
1,400 00 
4,000 00 
600 00 
500 00 
1,430 00 

37,380 00 


$ cts. 

3,200 00 

1,650 00 

1,812 50 

3,000 00 

3,262 50 

2,441 66 

1,600 00 

2,200 00 

1,500 00 

1,400 00 

900 00 

800 00 

2,200 00 

1,400 00 

1,400 00 

900 00 

4,200 00 

600 60 

500 00 

1,430 00 


$ cts. 


$ cts. 


1 1st Class Clerk 






2 Junior 2nd Class Clerks a 




112 50 


1 Chiet Clerk, Accountant's Branch , 




2 1st Class Clerks do b 


12 5% 


2 Senior 2nd Class Clerks do c 


358 34 
100 00 




2 Junior do do d 




1 Director of Stores, Store Branch 




1 1st Class Clerk do 




1 Senior 2nd Clas3 Clerk do 




1 Junior do do 












1 Chief Clerk, Military Branch 






1 1st Class Clerk do e 


350 00 




1 Senior 2nd Class Clerk / 

4 Junior do Clerks g 

Private Secretary h 

1 Office-Keeper 

3 Messengers '". 


500 00 


'"260 00* 
















36,396 66 


1,308 34 


325 00 


Expenditure less than estimated 


"""7,666*0*0" 





983 34 




Hon. Li. R. Masson, July 1st, '79 to ) 
January 31st, '80 $4,083 31 ! 


7,000 09 






Sir Alex. Campbell, February 1st j 
to June 30th, '80 2,916 69 j 










I certify that this account has been examined under my directions and 
is correct. 



Examined, 

John B. Simpson. 



J. L. McDOUGALL, 

Auditor- General. 



a. and b. Under-estimated. Mr. Lane promoted to Senior 2nd Class by Order 
in Council, 4th August, 1879. 

c, d '., e. and f. Over-estimated. 

g. Under-estimated. Messrs. Sherwood and Larose promoted to Senior 2nd Class 
by Order in Council, 4th August, 1879. 

h. Mr. Hopkirk was transferred, so far as his duties as Private Secretary went, 
from the Post Office Department from 1st Feby., 1880. His salary as Clerk for the 
whole year appears in the accounts of the Post Office. 



li 



Appropriation Accounts for Fiscal Year ended 30th June, 18 SO— Continued, 
Civil Government — Continued. 
DEPARTMENT OF SECRETARY OF STATE. 

Vote $33,550. 

Account of sums expended, compared with the sums granted, for the Year 
ended 30th June, 1880, showing the surplus or deficit upon each sub- 
head of Vote. 



Service. 



1 Deputy Head... 

1 Chief Clerk a 

1 do Clerk of the Crown in Chancery 

1 do Keeper of Records b 

1 Queen's Printer c 

1 Deputy Registrar-General d 

3 1st Class Clerks e 

3 Senior 2nd Class Clerks. / 

I Junior do Clerk g 

II 3rd Class Clerks h 

4 Messengers i 



Expenditure more than estimated under this head 
Amount charged to Vote for Extension of the Staff 



Amount unprovided for. 



Minister authorized by 36 Vic, cap. 31. 
Hon. James Cox Aikins 



Grant. 



% cts, 

3,200 00 
2,200 00 
2,000 00 
1,700 00 
2,200 00 
1,800 00 
5,200 00 
4,200 00 
1,000 00 
7,000 00 
1,950 00 



I Expendi- 
ture. 



$ cts. 

3,200 00 
2,300 00 
2,000 00 
1,825 00 
2,175 00 
2,025 00 
5,187 50 
5,325 00 
5,541 67 
4,258 29 
2,152 50 



32,550 00 



Expenditure 
compared with ixrant. 



Less than 
Granted. 



$ cts. 



More than 
Granted. 



25 00 



12 50 



2,741 71 



34,989 96 



7,000 00 



7,000 00 



2,779 21 



% cts. 



125 00 
225 00 



1,125 00 
4,541 67 



202 50 



6,219 17 



3,439 96 
2,187 46 



1,252 50 



I certify that this account has been examined under my directions and 
is correct. 

J. L. McDOUGALL, 

Auditor- General. 
Examined, 

John B Simpson. 



\z 



REMARKS. 



a. Mr. Powell received also 8200 as Secretary of the Civil Service Board. 

b. Mr. Morgan's salary was increased by Order in Council, 13th June, 18*79, to 
$1,800, from 1st January, 1879; the difference from that amount is the increase 
under the Civil Service Act for six months, from 1st January, 18t>0. 

c and d. Over-estimated. 

e. Mr. Catellier's salary was increased by Order in Council, 13th June, 1879, to 
$2,000, from 1st January, 1879, the difference from that amount is the increase 
under the Civil Service Act. 

/. Mr. Gliddon's salary, $1,125, apparently overlooked in preparing the estimates. 

g. Messrs- Burns, Ballantyne, Learoyd, Eoxborough, Eobertson, Potvin and 
Kingston were promoted from 3rd class, and Mr. Pulford is a new appointment, from 
1st November, 18 i 9. 

h. Nine 3rd class clerks only were paid, three of whom were from 1st Novem- 
ber, 1879, and one from 1st February, 1880. 

i. James Lai-kins' pay for six months' increase, $15, not estimated, and H, 
Allen, who was employed from 1st January, 1880, is a new appointment, $187.50. 



REMARKS ON DEPARTMENT OP JUSTICE AND PENITENTIARIES BRANCH. 

a Mr. Lash received in addition, as Soliciter for the Indian Office, $400 ; from 
the Yote for Miscellaneous Justice for various services, $395 ; from the Grant for the 
Pacific Eailway Survey, $40 ; from that for Pacific Eailway Telegraph Lines, $25 ; 
from that for Marine and Fishery Contingencies, $40 ; from Post Office Department, 
services Waterburgva. Dewe, $25 ; from Intercolonial Eailway, $134.77, and on account 
of services in connection with Canada Temperance Act, $550. 

b. Over-estimated. 

c. Mr. Hall's salary increased by O. C, 21st November,! 879, from $350 to $600, 
and to take efleot from the first of the fiscal year. 

d. Over-estimated, the Junior 2nd Class Clerkship not having been filled until 
26th February, 1880. The Senior 2nd Class Clerkship estimated for here is attached 
to the Penitentiary Branch, under which heading the salary appears in the Public 
Accounts. 



e. Saving caused by the services of Thos. Nixon, Manitoba, being dispensed with 
from Is January, 1880. 



13 



Appropriation Accounts for Fiscal Year ended 30th June, 1880 — Continued. 

Civil Government — Continued. 

DEPARTMENT OF THE INTERIOR 

Vote ; 155,618.33 

Account of sums expended, compared with the sums granted, for the Year 
ended 30th June, 1880, showing the surplus or deficit upon each sub- 
head of Vote. 



Service. 



1 Depu y Head 

2 1st Class Clerks a 

1 Senior 2nd CIhss Clerk b 

1 Junior do 

Private Secretary c 

Indian Branch. 



1 Chief Clerk, Deputy Superintendant General 

1 do (Inspector of Agencies) 

1 1st Class Clerk 

2 Senior 2nd Class Clerks. d 

5 Junior 2nd do e 

2 do do / 

3 3rd Class Clerks 



Ordnance Lands. 

2 1st Class Clerks g 

1 Senior 2nd Class Clerk 

1 Junior do 



5 Messengers 



Dominion Lands. 

2 Chief Clerks | 

1 1st Class Clerk , h 

5 Senior 2nd Class Clerks ' 

7 Junior do , i 

2 3rd Class Clerks j 

North-West Mounted Police. 

1 Chief Clerk - k 

1 Senior 2nd Class Clerk I 

1 Junior do 



m 



Expenditure more than estimated 

Amount charged to Vote for Extension of the 
Staff 



Grant. 



Amount unprovided for 

Minister authorized by 36 Vic, cap. 31 .. 

Right Hon. Sir John A. Macdonald, K.C.B... 



$ cts. 

3,200 00 

2 750 00 

1J300 00 

700 00 

600 00 



2,250 00 

1,800 00 

1,600 00 

2,700 00 

4,500 00 

408 33 

1,750 00 



3,050 00 

1,150 00 

750 00 



4,800 00 
1,500 00 
6,850 00 
6,650 00 
1,200 00 



1,750 00 
1,250 00 
1,000 00 



Expendi- 
ture. 



$ cts, 

3,200 00 

2,650 00 

1,400 00 

700 00 

350 00 



2,250 00 
1,800 00 
1,600 0-) 
2,712 50 
4,550 00 



Expenditure 
compared with Grant. 



Less than 
Granted. 



1,750 00 



3,075 00 

1,150 00 

750 00 



4.800 00 
2,183 07 
6,850 00 
8,735 05 
1,800 00 



1,800 00 
1,212 50 
1,600 00 



*,000 00 



$ cts. 



More than 
Granted. 



100 00 



250 00 



408 33 



37 50 



2,110 00 | 2,102 50 I 7 50 
55,618 33 i 58,420 62 | 803 33 



i,eoo oo 



$ cts. 



100 00 



12 50 

50 00 



25 00 



683 07 



2,085 05 
600 00 



50 00 



3,605 62 



2,802 29 
2,672 55 



129 74 



I certify that this account has been examined under my directions and 
is correct. 

Examined J. L. McDOUGALL, 

John B. Simpson. Auditor- General 



14 



REMARKS. 



<2, c and mi. Over-estimated. 
b. Under-estimated. 

d. Mr. DeBoucherville's salary increased under the Civil Service Act, for three 
months, from 1st April, 1880. 

e. Mr. Kirkpatrick's salary increased under the Civil Service Act, for nine 
months, from 1st October, 1879, and Mr. Benson's, for three months, from 1st April, 
1880. 

/. Supplementary estimate not used. 

g. Mr. Mill's salary increased under the Civil Service Act, for six months, from 
1st January, 1880. 

h. Mr. Johnson's salary increased under the Civil Service Act, for six months, 
from 1st January, 1880, $25.00; and Mr. McGee's salary, from 1st July, 1879, to 18th 
January, 1880, $658.07, not estimated. Mr. McGee was transferred from this latter 
date to the Privy Council Office. 

i. Messrs. Hamilton, $700 ; Cote, from 1st November, 1879, $466.67 ; and Pinard, 
from 5th August, 1879, $905.88, are new appointments, not estimated. Messrs. 
Lacasse, from 1st October, 1879, and Gordon, from 1st January, 1880, had their 
salaries increased under the Civil Service Act. 

j. Mr. Brady, a new appointment at $600 per annum, not estimated. 

k. Mr. White's salary increased under the Civil Service Act, short estimated. 

I Mr. Fortescue's do do do from 1st April, 1880. 

The increase was estimated for the whole year. 



15 



Appropi iation Accounts for Fiscal Year ended SOth June, 1880 — Continued. 
Civil Government — Continued. 

THE OFFICE OF THE AUDITOR-GENERAL. 
Vote $16,850. 

Acoount of sums expended, compared with the sums granted, for the Year 
ended 30th June, 1880, showing the surplus or deficit upon each sub- 
head of Vote. 



Service. 



Chief Clerk, Assistant Auditor.... 

First Class Clerks. 

do Supernumerary, 

Senior 2nd Class Clerks 

Junior do 

Messengers 



Expenditure less than estimated 

Auditor General, authorized by 41 Vic, cap. 7. ... 
J. L. McDougall 



Grant. 



$ cts. 

2,400 00 
3,100 00 
2,800 00 
2,650 00 
4,900 00 
1,000 00 



16,850 00 



3,200 00 



Expendi- 
ture. 



$ cts 

2,400 00 
3,150 00 
1,400 00 
2,612 50 
5,100 00 
1,000 00 
266 67 



15,929 17 



Expenditure 
compared with Grant. 



Less than 
Granted. 



More than 
Granted. 



$ cts.j 
I„ 


$ cts. 


1 


50 00 


1,400 00 . 




37 50 




200 00 






266 67 



1,437 50 
516 67 



3,200 00 



920 83 



516 67 



I certify that this account has been examined under my directions and 
is correct. 

J. L. McDOUGALL, 

Auditor- General. 
Examined, 

John B. Simpson. 



a. Excess caused by the salary of Mr. Hector being increased by Order in Coun- 
cil, 19th June, 1880, and the increase taking effect from the beginning of the financial 
year. 

b. Diminution caused by superannuation of Mr. Shay. 

c. Diminution caused by the salaries having been increased for only three months, 
although estimated for a longer period. 

d. Under-estimated. Caused by appointment of Messrs. Gorman and Hayter, by 
Order in Council, of 26th January, 1880. 

e. John B. Lynch appointed 3rd class from 1st November, by Order in Council 
of 29th October, 1879. 



16 



Appropriation Accounts for Fiscal Year ended 30th June, 1880 — Continued. 

Civil Government — Continued. 

FINANCE DEPARTMENT AND TREASURY BOARD. 

Vote (Finance Department) $49,930 

Vote (Treasury Board) 2,660 

Account of sums expended, compared with the sums granted for the Year 
ended 30th June, 1880, showing the surplus or deficit upon each sub- 
head of Vote. 



Service. 



(J rant. 



Expendi- 
ture. 



Expenditure 
compared with Grant. 

Les3 than More than 
Granted. Granted 



1 Deputy Head 

1 Chief Clerk, Dominion Book-keeper a 

1 do Accountant of Contingencies .... 

i do Savings Banks 

6 1st Class Clerks b 

13 Senior 2nd Class Clerks.... c 

12 Junior do d 

1 3rd Class Clerks e 

Private Secretary 

4 Messengers J 



% cts. 

3,200 00 

2,400 00 

2,400 00 

2,050 00 

9,750 00 

16,800 00 

10,350 00 

650 00 

400 00 

1,930 00 



Expenditure less than estimated . 



49,930 00 



% cts. 

3,200 00 

1,400 00 

2 400 00 

2,050 00 

9,612 45 

16,425 00 

10,137 46 

1.050 00 

'400 00 

2,130 00 



% cts. 



1,000 00 



137 5^ 

3:5 00 

212 54 



48,804 91 



% cts. 



1,725 09 



1,125 09 



400 00 
200*00* 

600 00 



TREASURY BOARD— VOTE, $2,650. 







1,000 00 
1,650 00 


1,000 00 
1,650 00 






1 1st Class Clerk 








cap. 31 








2,650 00 


2,650 00 












Minister authorized by 36 Vic. 
Sir S. L. Tilley 


7,000 00 



7,000 00 















I certify that this account has been examined under my directions and 
is correct. 

Examined, J. L. McDOUGALL, 

John B. Simpson. Auditor- General. 



a. Mr. Godard was superannuated from 1st February, 1880, and the office is 
since vacant. 

b. Over-estimated. Mr. Street, who replaced Mr. Cross (transferred to De- 
partment of Railways and Canals), was appointed at $1,300 per annum; Mr. Cross 
received $1,400. 

c. Mr. Dickieson, who succeeded Mr. Orde, dated from 1st October, 1879. Mr. 
Orde has been attached to the Indian Department since 1st July, 18*9. Mr. Wig- 
gins, who was appointed to the vacancy caused by the death of Mr. Geddes, receives 
$1,100 per annum ; Mr. Geddes received $1,850. 

d. Over-estimated. Mr. Bliss, who succeeded to the vacancy caused by the 
death of Mr. Fosbery, was appointed at $800 ; Mr. Fosbery received $950. 

e. Mr. Stanton, a new appointment, not estimated. 

/. James McCaffrey, a new appointment, previously paid from contingencies, 
not estimated. 



17 



Appropriation Account* for Fiscal Year ended 3Qth June, 1880 — Continued. 

Civil Government — Continued. 

DEPARTMENT OF INLAND EEYENUE. 
Vote $28,105. 

Account of sums expended, compared, with the sums granted, for the Year 
ended 30th June, 1880, showing the surplus or deficit upon each sub- 
head of Vote. 



Service. 



Grant. 



1 Commissioner a 

1 Assistant b 

1 Chief Clerk, Accountant 

5 1st Class Clerks, one for Standards' branch, c 

4 Senior 2nd Class Clerks d 

7 Junior do do e 

1 3rd Class Clerk / 

1 Mechanic g 

2 Messengers h 

Private Secretary 



Expenditure less than estimated. 

Minister authorized by 36 Vic. cap. 31 

Hon. L. G. F. Baby 



Expendi' 
ture. 



Expenditure 
compared with Grant. 



$ cts. 

3,200 00 

2,400 00 

1,837 50 

7,350 00 

4,437 50 

6,200 00 

'650 00 

680 00 

950 00 

400 00 



28,105 00 



7,000 00 



Less than 
Granted. 



$ cts. 

3,200 00 I 
2,400 00 
1,837 50 
5,950 00 
4,762 50 
5,200 00 
1,950 00 



$ cts. 



More than 
Granted. 



$ cts. 



1,400 00 
1,000 00 
""680 00 



L,450 00 
400 00 



325 00 
' 1,300 00 

""boo'oo 



27,150 00 



3,080 00 ' 2,125 00 
2,125 00 



955 0) 



7,600 00 



I certify that this account has been examined under my directions and 
is correct. 

J. L. McDOOQALL, 
Examined. Auditor- General 

John B. Simpson. 



a. Mr. Brunei receives an additional salary of $800, charged to Weights and 
Measures. 

b. Mr. Miall received also $250 for examining the accounts of the St. Vincent de 
Paul Penitentiary, and $500 for services in connection with the investigations of the 
Fishery Commissioners. 

c. Diminution caused by there only being four employed. 

d. Excess caused by statutory increases, and by promotion of Mr. Carter by 
Order in Council, 2nd October, 1879. 

e. Diminution caused by there being only six employed. 

/. Excess caused by there being three instead of one employed. 

(j. Not employed. 

h. Under estimated. Three Messengers employed, one of whom supplies the 
place of the Mechanic. One Archambauit received $50 in addition, from the vote for 
Weights and Measures Contingencies. The latter payment is contrary to the Civil 
Service Act. 

8—2 



18 



Appropriation Accounts for Fiscal Year ended 30th June, 1880 — Continued. 

Civil Government — Continued. 

CUSTOMS DEPAKTMENT. 

Vote $29/700 

Account of sums expended, compared with the sums granted, for the Year 
ended 30th June, 1880, showing the surplus or deficit upon each sub- 
head of Yote. 



Service. 



Grant. 



1 Commissioner o 

2 Chief Clerks 

6 1st Class Clerks 

4 Senior 2nd Class Clerks 

7 Junior do , b 

1 3rd Cla^d Clerk c 

2 Messengers .... d 

Private Secretary « 



Expenditure more than estimated 

Amount charged to the Vote for Extension of the 
Staff, &c 



$ cts 

3,200 00 
4,400 00 
9,500 00 
5,150 00 
5,800 00 
650 00 
1,000 00 



29,700 00 



Amount unprovided for , 

Minister authorized by 36 Vic, cap. 31 
Hon. M. Bowell , 



7,000 00 



Expendi- 
ture. 



$ cts. 

3,200 00 
4,400 00 
9,500 00 
5,150 00 
5,775 00 
1,441 67 
900 00 
600 00 



30,966 67 



Expenditure 
compared with Grant. 



Less than 
Granted. 



$ cts. 



More than 
Granted. 



% cts. 



. 25 00 

loo'oo' 



791 67 
600 00 



125 00 



7,000 00 



1,266 67 
816 67 



450 00 



I certify that this account has been examined under my directions and 
is correct. 

J. L. McDOUGrALL, 

Auditor-General. 
Examined, 

John B. Simpson. 



a. Mr. Johnson received an additional amount of $1,000, as Chairman of the 
Board of Experts. 

b. Over-estimated. 

c. Messrs. Bowell $400, and Watters $416.67, not estimated. New appointmentB. 

d. Over-esti mated. 

e. Not estimated for. 



19 



Appropriation Accounts for Fiscal Year ended 30th June, 1880 — Continued. 

Civil Government — Continued. 

POST OFFICE DEPARTMENT. 

Vote $90,725. 

Account of sums expended, compared with the sums granted, for the Year 
ended 30th June, 1880, showing the surplus or deficit upon each sub- 
head of Vote. 







Grant. 


Expendi- 
ture. 


Expenditure 
compared with Grant. 




Less than 
Granted. 


More than 
Granted. 


1 Deputy Head «,„ 

1 Chief Clerk, Secretary - 

4 1st Class Clerks 

8 Senior 2nd Class Clerks 


a 
...... 

c 
d 
e 
f 

9 


$ cts. 
3,200 00 
2,800 00 
5,800 00 

10,700 00 
2,200 00 

10,750 00 


$ cts. 
3,200 00 
2,800 00 
6,337 50 
8,433,32 
4,450 00 
9,641 64 
911 20 
490 31 

4,500 00 
1,550 00 
5,325 00 
8,387 49 
4,762 50 
2,200 00 

2,087 50 
1,750 00 
4,837 50 
5,975 00 
4,212 50 

2,300 00 
1,600 00 
1,125 00 
4,300 00 
3,500 00 
1,390 00 
150 00 


$ cts. 



$ cts. 






""2,266*68" 
'"" 1,108 36 


537 50 




2 250 00 


20 3rd Class Clerks 

Probationary Clerks 

Private Secretary 

Accountant 1 s Branch. 

2 Chief Clerks, Accountants v 


911 20 






490 31 


4,500 00 
. 1,550 00 
5,150 00 
5,900 00 
4,250 00 
2,200 00 

2,100 00 
1,750 00 
4,700 00 
3 700 00 
4,500 00 

2,250 00 
1,600 00 
1,000 00 
3,600 00 
4,100 00 
1,400 00 

"7,025 00 


; ;;* 




1 1st Class Clerk 


."."".'.!. 


4 Senior 2nd Cluss Clerks 

8 Junior do 


h 
i 
j 




175 00 
2 487 49 


8 3rd Class Clerks 

1 Chief Clerk, Cashier 




512 50 


Money Order Branch. 
1 Chief Clerk, Superintendent 


k 


12 50 




1 1st Class Clerk 




4 Senior 2nd Class Clerks 

4 Junior do ..... 


I 

m 
n 







137 50 
2-275 00 


9 3rd Class Clerk 


287 50 


' "600 ob" 
10 00 

""1,025" ob" 




Savings Bank Branch. 

1 Chief Clerk, Superintendent 

1 1st Class Clerk 


50 00 


1 Senior 2nd Class Clerk , 


P 
9. 
r 
s 
t 
u 


125 00 


4 Junior do Clerks 

7 3rd Class Clerks 


700 00 


3 Messengers , 




Probationary 

Additional amount required for salaries 


150 00 










90 r 725 00 


96,216 46 


5,310 04 


10,801 50 




97,725 00 


103,216 46 


5,310 04 


10,801 50 


Expenditure more than estimated 


5,491 46 
1,961 20 


Amount charged to Vote for Extension of 
Staff ... 


the 






















Amount unprovided for 






3,530 26 


Minister authorized by 38 Vic, cap. 31 

Sir Alex. Campbell, 1st July to 

30th January $4,083 31 I 

Hon John O'Connor, 1st Feb. to 

30th June 2,916 69 J 


7,000 00 








7,000 00 










, 



I certify that this account has been examined under my directions and 
is correct. 

Examined, J. L. McDOUaALL, 

John B. Simpson. Auditor- General. 

8— Zh 



20 



REMARKS. 



a. Mr. Griffin leceives also $400 per annum as Chairman of the Civil Servic 
Board. 

b. Mr. Sidney Smith was promoted to this elass from the Senior 2nd at $1,400 
per annum, and his salary is, therefore, only in part charged against the provision 
for it. 

c. Seven persons only were employed in this class, one of whom, Mr. P. Cartier, 
was employed for two months, and was then transferred to Department of Public 
Works. 

d. Messrs. Brodie and Blair, from 1st July, 1879, and Mr. Fortier, from 1st 
January, 1880, were promoted from the 3rd Class ; the difference consists of the 
increases under the Civil Service Act not estimated. 

e. Seventeen persons only paid in this class. Mr. Doucet was' transferred to the 
Ottawa Post Office from 1st October, 1879, and Mr. Beecher succeeded him from 1st 
November, Messrs. Brodie and Blair promoted as above. 

/. Messrs. Chamard, $300 ; Taylor, $111.20; Brooks, $200; Marsau, $150, and 
Palmer, $150, are new appointments not estimated for. 

g. Mr. Hopkirk was Private Secretary to 31st January, 1880, and transferred 
from that date as Secretary to the Minister of Militia. His salary as a Senior 2nd 
Class Clerk was paid through the Post Office Department for the whole year. Mr. 
Sparrow became Private Secretary to the Postmaster -General from 1st February, 1880. 

h. Increases under the Civil Service Act not provided for. 

i. Messrs. Jones and Wallis promoted from 3rd Class at $700 each. The differ- 
ence is an under-estimate. Mr. Allen exchanged with Mr. Fvanturel, of the Depart- 
ment of Public Works, from 1st September, 1879. 

j. Under-estimated. 

k. Mr. Forsyth's increase under the Civil Service Act dated from 1st Oct., 1879. 

I. Increases under the Civil Service Act omitted from estimate. 

m. The salaries of Mr. Thorn, $900, appointed to this class from the Outside 
Service of ihe Post Office Department, and of Messrs. Bonner, $700, from 1st July ; 
Wall, $337.50, and Spencer, $337.50, from 1st January, 1880, promoted from the 3rd 
Class, were not provided for. 

n. Messrs. Bonner, Wall and Spencer promoted (see m). Mr. Hale appointed 
from the Outside Service at $600 per annum. 

o. Increase under the Civil Service Act omitted from estimate. 

p. Under-estimated. Mr. J. R. Smith was promoted to this class at $1,000 per 
annum from 1st January, 1879. 

q. Mr. McCuaig promoted from 3rd Class at $700 per annum. 

r. Mr. McCuaig promoted. Messrs. Smyth and Black appointed from 1st Octo- 
ber, 1879, at $600 and $400 respectively ; the difference is an over-estimate. 

s. Over-estimated. 

t. Mr. Geddes appointed as a Probationary Clerk from 1st January, 1880, not 
estimated. 

u. See explanations above. 



: 



21 



Appropriation Accounts for Fiscal Year ended 30th June, 1880— Continued. 
Civil Government — Continued. 

DEPARTMENT OF AGRICULTURE. 

Yote $31,150. 

Account of sums expended, compared with the sums granted, for the Year 
ended 30th June, 1880, showing the surplus or deficit upon each sub- 
head of Yote. 



Service. 



Grant, 



Deputy Head a 

Secretary 

1st Class Clerk b 

Senior 2ad Class Clerks c 

3rd Clas? Clerk. d 

Attached ou Snecial Service — e 

Probationary Clerk 

Office-keeper ... 

Messengers . 

Private Secretary 



Patent Branch. 



Chief Clerk 

1st Class Clerk, / 

Senior 2nd Class Clerks ...* g 

Junior do do A 

3rd Class Clerk3.. i 

Probationary Clerks k 

Model Repairer 



% cts 

3,200 00 

2,350 00 

1,560 00 

6,400 00 

700 00 

1,250 00 

300 00 

500 00 

800 00 

600 00 



2,150 00 
1,300 00 
3,500 00 
1,950 00 
3,540 00 
600 GO 
450 00 



Expendi- 
ture. 



Expenditure 
compared with Grant, 



Less than 
Granted. 



$ eta. $ cts. 



More than 
Granted. 



$ eta. 



3,200 

2,350 

1,580 

6,575 

650 

1,300 

300 

500 

800 

600 



20 00 
175 00 



50 00 



50 00 



31,150 00 



Expenditure more than estimated. 

Minister authorized by 36 Vic , cap. 31 

Hon. John H. Pope . 



7,000 00 



2,150 00 
1,325 00 
3,675 00 
1,925 00 
3,490 00 
300 00 
450 00 



25 00 
175 00 



25 00 

50 00 

300 00 



31,170 00 



425 00 



7,006 00 



445 00 
425 00 



20 00 



I certify that this account has been examined under my directions and 
is correct. 

J. L. McDOUGALL, 
Examined, Auditor- General. 

John B. Simpson. 



a. Dr. Tache^received also $250 for examining the accounts of the St. Vincent 
de Paul Penitentiary. 

b. Mr. Small's salary was increased by Order in Council to $1,600, from 1st 
January, 1880. 

c. The salaries of Messrs. Johnson, Tetu and Jackson were increased, under the 
Civil Service Act, from 1st January, 1880, the difference being also under-estimated. 

d. h and i. Over-estimated. 

e. f and g. Under-estimated. 

k. Only one Probationary Clerk employed. 



Appropriation Accounts for Fiscal Year ended 30th June, 1880 — Continued* 

Civil Government — Continued. 

DEPARTMENT OF MARINE AND FISHERIES. 

Tote 127,530. 

Account of suras expended, compared with the sums granted, for the Year 
ended 30th June, 1880, showing the surplus or deficit upon each sub- 
head of Yote. 



Service. 



Grant. 



1 Deputy Head .. 

1 Commissioner of Fisheries ... 

1 Chief Clerk 

1 General Superintendent of Lights and Con- 

struction Engineer... ... a 

3 1st Class Clerks 

3 Senior 2nd Class Clerks b 

7 Junior do 1 Private Secretary, c 

2 3rd Class Clerks J 

2 Messengers ... 



$ cts. 

3,200 00 
2,400 00 
2.000 00 

2,100 00 
5,200 00 
3,850 00 
6,650 00 
1,300 00 
830 00 



Expendi- 
ture. 



$ cts 



Expenditure 
compared with Grant. 



Less than 
Granted. 



$ cts. 



>-ore than 
Granted. 



$ cts. 



3,200 
2,400 
2,000 

1,303 
5,200 
3,812 
7,400 
1,937 
830 



793 46 



37 50 



27,530 00 . 28,083 95 



833 96 



750 00 
637 91 



Expenditure more than estimated 

Minister authorized by 36 .Vic, cap. 21 

Eon. J. C. Pope .. 



7,000 00 



7,000 00 



1,357 91 
833 96 



553 95 



I certify that this account has been examined under my directions and 
is correct. 

J. L. McDOUaALL, 
Examined, Auditor- General. 

John B.^Simpson. 



a. Diminution caused by Mr. Tomlinson being transferred to Department of 
[Railways and Canals, from 9th February, 1880. 

b. Over-estimated, Mr. Gourdeau's salary being increased for only three months 
of the year. 

c. Messrs. Pope and Chisholm's salaries were increased under the Civil Service 
Act, from 1st January, 1880, and Messrs. Carleton and Halkett were promoted from 
the 3rd class, from the same date, but in neither case were the increases estimated for. 

d. Messrs. J. B. Halkett and Carleton promoted from 3rd class to the Junior 2nd, 
and Messrs. Beliveau and Andrew Halkett, at $400, from 1st July, 18*79, and Mr. 
Nicholson, from 10th July, at $500, are new appointments. 



23 



Appropriation Accounts jor Fiscal Year ended 30th June, 1880 — Continued, 

Civil Government — Continued. 

THE PUBLIC WORKS DEPARTMENT. 
Vote $53,830. 

Account of sums expended, compared with the sums granted, for the Year 
ended 30th June, 1880, showing the surplus or deficit upon each sub- 
head of Yote. 



Service. 


Grant. 


Public 
Work3. 


Railways 

and 
Canals. 


Expendi- 
ture. 


Expenditure, 
compared with Grant. 


Less than 
Granted. 


More than 
Granted. 


2 Deputy Heads a 


$ cts. 

4,100 00 
2,400 00 
2,200 00 
15,180 00 
3,800 00 
9,5n0 00 
600 00 
4,000 00 
3,200 00 
3,000 00 

4,000 00 
1,800 00 


$ cts. 

3,424 98 

600 00 

549 99 

9,002 46 

3,412 51 

4,569 00 

150 00 

999 99 

2,300 00 

3,000 00 

999 99 
1,072 91 
1,270 31 

349 98 


$ cts. 

3,075 02 
1,800 00 
1,650 01 
6,025 04 

433 32 
3,729 21 

450 00 
3,000 01 


$ cts. 

6,500 00 
2,400 00 
2,200 00 
15,027 50 


$ cts. 


$ cts. 
2,400 00 








.., 


9 1st Cla?s Clerks b 


152 50 




3 Senior 2nd Class Clerks c 

11 Junior do d 

Private Secretary 

1 Chief Engineer 


3,845 83 

8,298 21 

600 00 

4,000 00 


1,251 79 


45 83 








2,300 00 
3,CC0 00 

4,000 00 
l,6<-5 44 
1,270 31 
1,400 00 


900 00 






3,000 01 
592 53 




1 do Engineer of Railways in 
Operation 


" "13466" 




4 Messengers f 

3 3r1 Class Clerks g f 




1,270 31 


1 Photographer h\ 




1,050 02 


1,400 90 










53,830 00 


31,702 12 ,24,805 17 


56,507 29 


2,438 83 


5,116 14 


Expenditure more than estimated. 
Amount charged to Vote for ex- 
tension of Staff 




J 






2,677 29 
3,370 31 





1 






Expenditure less than estimated... 








693 02 


2 Ministers, authorized by Vic , 

cap. 31 

Hon. H. L. Langevin, Minister 
of Public Works 


14,000 00 





j 

7 000 00 




7,000 00 







Sir Charles Tupper, Minister of 
Kailways and Canals 




7,000 00 


7,000 00 



















I certify that this account has been examined under my directions and 
is correct. 

J. L. McDOUGALL, 

Auditor- General. 
Examined, 

John B. Simpson. 



24 



REMARKS. 



a. On the separation of the Department of Kailways and Canals from that of 
Puhlic Works, 1st October, 1879, Mr. Baillairge was a] pointed Deputy-Head of the 
latter, but his salary as such officer was not estimated for. 

b. Over-estimated. 

c. Owing io the appointment of Mr. Cartior, whose salary, by this amount, ex- 
ceeded that available on the transference of Mr. Street to the Finance Department. 

d. Mr. Duffy, who was drowned, was paid for two months only ; Mr. Greenfield, 
appointed lbt February, 1880, for five months, and Mr. Verrault from 13th October, 
1879. 

e. Mr. Baillairge was appointed Deputy of the Department of Public Works from 
1st October, 1879, and was succeeded by Mr. Perley, from 1st January, 1880, at a 
salary of $3,000. ' 

/. Michael Walsh, whose pay was $500, was superannuated from 1st January, 1880 
and was succeeded by H. O'Neil, from the 19th at $300 per annum. 
g and h. Not estimated. 



25 



Appropriation Accounts for Fiscal Year ended SOth June, 1880 — Continued. 

Civil Government — Continued. 

CIVIL SERYICE BOAED. 
Vote.. $600. 

.Account of sums expended, compared with the sums granted, for the Year 
ended 30th June, 1880, showing the surplus or deficit under each sub- 
head of Yote. 



Service. 


Grant. 


Expendi- 
ture. 


Expenditure 
compared with Grant. 


Less than | More than 
Granted. ' Granted. 

I 


Wm. H. Griffin, Chairman a 


$ Ct3. 

600 00 


$ cts. 

400 00 
200 00 


$ Ctfr. 


$ cts. 


Grant Powell, Secretary b 

















600 00 















I certify that this account has been examined under my directions and 
is correct. 

J. L. McDOUGALL, 

Auditor- General. 
Examined, 

John B. Simpson. 



a. See remark " a " on the Salaries'of the Post Office Department. 

b. See remark " a " on the Salaries of the Department of the Secrete ry of State. 



26 



Appropriation Accounts for Fiscal Year ended %Oth June, 1880 — Continued. 

Civil Government — Continued. 

EXTENSION OF STAFF, &c. 
Vote $10,000 

Account of sums expended, compared with the sums granted, for the Year 
ended 30th June, 1880, showing the surplus or deficit upon each sub- 
head of Vote. 



Service. 



Grant. 



Expendi- 
ture. 



Expenditure 
compared with Grant. 



Less than 
Granted. 



More than 
Granted. 



To meet possible amount required for new appoint- 
ments by an extension of the Staff or any other 
change 


$ cts. 
10,000 00 


$ CtS. j $ cts. 


$ cts. 


Department of Secretary of State. 

Messrs. Pulford, $466 67; Kirwan, $333.33; 
Dunn, $333 33; Cunningham, $412.47; 
Grison, $433.33 ; and McDonald, $208.33. a. 

Department of Interior. 

Messrs. Brady, f 600 ; Hamilton, $700 ; C6te, 
$466 67 • and Pinard, |905 88 b. 


2,187 46 

2,672 55 

3,370 31 
816 67 

1,961 20 












Department of Public Works. 

Messrs. Baillairge, $2,400 ; Talbot, $287.06 ; 
Lewis, $349 92 ; and Cote, $333.33 c 








Department of Customs. 
Messrs. Bowell, $400 : and Watters, $416 67 








Post Office Department. 

Messrs. Chamard, $300 ; Taylor, $111,20 ; 
Brooks, $200; Marsan, $150; Palmer, 
$150 ; Thorn, $900 ; and Geddes, $150 d. 






. 




i" 




10,000 00 


11,008 19 




1,008 19 








I certify that this account has been examined under my directions and 
is correct. 

J. L. McDOUGrALL, 

Auditor- General. 
Examined, 

John B. Simpson. 



«, b, c, d. See Appropriation Accounts for these Departments. 



27 



EECAPITULATION. 
Civil Government for the Year 1879-80. 





Grant. 


Expendi- 
ture. 


Expenditure 
Compared with Grant. 


Service. 


Less than I More than 
Granted. J Granted. 


Salary of the Governor-General 


$ cts. 

48.666 63 

10,000 00 

10,000 00 

9,000 00 


$ cts. 

48,666 63 

10,000 00 

10,012 85 

9,000 00 


$ cts. ' 


$ cts. 


do Lt. -Governor of Ontario 




12 85 








do do Nova Scotia 

do do New Brur.swick 

do do Manitoba & Keewatin 
do do N -\Ve3t Territories... 

do do British Columbia 

do do P. E Island 

Hr» 19 Mini<?tpr«? (7i) S»7 000 


103 45 
04 








7,000 00 
9,000 00 
7,000 00 
84,000 00 
8,000 00 
2,400 00 
3,200 00 


7,000 00 
9,000 00 
7,000 00 
84,000 00 
8,000 00 
2,400 00 
3,200 00 


















! 




do Governor-General's Secretary 

do Auditor-General 


103 49 






217,266 63 


217,175 99 


12 85 






__—•-. — — 


Salary of the Hon. Sir A. T. Gait, G C-M.G., High 
Commissioner for Canada 


3,333 33 


3.333 33 












10,800 00 

15,730 00 

14,325 00 

3 950 00 


10,441 64 
14,938 51 
14,240 17 

3 895 03 


358 36 
791 49 
84 83 
124 97 
983 34 




Governor-General's Secretary's Office 




Department of Justice ^ < 




do do Penitentiary Branch 

do Militia : 

do Secretary of State ". 


37,380 00 1 36,396 66 




2,187 46 


""l""" " v 




1,252 50 




rq a on «0 






Department of Interior 


2,672 55 ! 

16,850 00 1 15,929 17 


'"920 83 
1,125 09 


129 74 






Department of Finance • 


49,930 00 

2,650 00 

28,105 00 

29,700 00 

816 67 

90,725 00 

1,961 20 

31,150 CO 

27,530 00 

53,830 00 

3.370 31 

600 00 


48,804 91 

2,650 00 

27,150 00 

30,966 67 

""96,216*46 




Treasury Board 

Department of Inland Revenue .... 

do Customs 


955 00 


" 450 00 


Post Office Department 






3,530 26 




31,170 00 
28,083 95 

56,507 29 




20 00 


Department of Agriculture 

do Marine and Fisheries 

do Public "Works and Railways and 





553 95 




693 02 






600 00 




Extension of Staff, new appointments, <kc ... 




1,008 1* 


512,431 52 


512,331 04 


6,036 93 j 6,944 64 


* Less over-expenditure on intension or otart. 


1 ! uuu XxI 




1 




511,423 33 
141,750 00 




j 






1 


Departmental Contingencies 


165,764 80 





1 24,014 80 


Stationery 


13,000 00 




13,000 00 


1 


Tota^ 


886,773 29 


898,605 16 


28,447 40 


40,279 27 




' 



* See Remarks on preliminary observations, 



Examined, 

John B. Simpson. 



J. L. McDOUGALL, 

Auditor- General, 



28 



Appropriation Accounts for Fiscal Year ended SOih June, 1880— Continued. 

Civil Government — Contingencies. 

GOVERNOR GENERAL'S SECRETARY'S OFFICE. 

Vote $15,000 

Account of sums expended, compared with the sums granted, for the Year 
ended 30th June, 1880, showing the surplus or deficit upon each sub- 
head of Vote. 



Service. 


Grant. 


Expendi- 
ture. 


Expenditure 
compared with Grant. 




Less than 
Granted. 


More than 
Granted. 


Telegraphing. 


$ cts. 
15,000 00 


$ cts. 

3,438 97 

541 06 

991 42 

95 20 

90 80 

14 00 

35 11 

153 75 

12 00 

5,000 00 

438 76 

473 45 

377 87 

80 95 

243 33 

152 75 

46 50 

128 53 

86 91 

9 00 

2 64 

155 96 

35 00 

22 85 

12 75 

130 30 

38 40 

73 66 

44 00 

6 06 

5 25 

989 96 

735 18 


$ cts. 


$ cts. 


Postages .„ , 








Subscriptions to newspapers 






Uniforms „. 








Flags , 








Directories.... , 








Freight and express 









Detective 


' *** 


Supreme Court reports.. 








Travelling expenses, Governor General .... 








do Lieut.-Col. DeWinton., 








do John Kidd... 






Co Wm. Campbell 








do Detective 








do Orderlies.. - 




,......., 


Cab hire 






Extra Clerks 








Copying ,„,,.. ... 









Stationery a 








Books of reference and others 








Colonial Office lists 








Periodicals b 






Hansards. . c 








Goods..., d 








Lithographing 








Engraving 








Translating. 






Pamphlets 






Mail carriage to Rideau Hall ...'.".".*..'.'."!'". 








Navy lists , 






Mounting maps 








Orderlies 








Queen's Stationer 








do Printer . 




903 43 

















15,000 00 14.flfi5 80 


134 20 
















I certify that this account has been examined under my directions and 
corre ct. 

J. L. McDOUG-ALL, 

Auditor- General. 
Examined, 

John B. Simpson. 



29 



REMARKS. 



a. In this amount are included charges for stationery procured outside of the 
Stationery Office. 

b. Although accounts for illustrated papers and reviews are included in this item, 
and are not covered by the words of the Act which governs Civil Government Con- 
tingencies, it has been considered that the Act was not expected to be applied rigor- 
ously with respect to periodicals for the office of the Governor General's Secretary. 



c. 



Hansards for the Colonial Office. 



d. The goods were of the kind which should have been purchased through the 
Public Works Department. 



30 



Appropriation Accounts for Fiscal Year ended ZOth June, 1880 — Continued. 

Civil Government — Contingencies — Continued. 

PRIVY COUNCIL OFFICE. 

Vote $3,500. 

Account of sums expended, compared with the sums granted, for the Year 
ended 30th June, 1880, showing the surplus or deficit upon each sub- 
head of Vote. 



Service. 


Grant. 


Expendi- 
ture. 


Expenditure 
compared with Grant. 


Less than ' 
Granted. 


More than 
Granted. 






$ cts. 
3,500 00 


$ cts. 

124 40 

. 44 71 

711 96 

136 75 

43 00 

92 80 

70 00 

242 93 

203 96 

286 50 

12 50 

174 40 

48 50 

171 95 

25 00 

38 75 

6 00' 

45 00 

200 00 

200 00 

50 00 

11 20 

23 25 

41 80 

9 60 

233 00 

6 00 

10 00 

5 52 

291 23 

221 09 


$ cts. 


$ cts. 










Subscriptions to newspapers 

Petty cash - .,. 


















Travelling expenses — Minister 








do W. H. Lee 








do Council to and from Quebec 










Extra Clerks . 








Stationery . 

Book3 of reference and others 


a 












Clocks 


... b 

c 














Hansards 











d 






Lithographing... 


g 






Ensrraviner 
















do M. J. Griffin.. 






do John Langton 












Photographs 

Picture-frames 


/ 

a 














Binding 








Extra Messenger 








Code Civil 








Stamps 






Ice , 






Queen's Stationer 











do Printer 


















3,500 00 


3,781 80 




281 80 









I certify that this account has been examined under my directions and 
is correct. 

J. L. McDOUGALL, 

A udilor- General. 

Examined, 

John B. Simpson. 



31 



REMARKS. 



a. In this is included stationery purchased outside the Stationery Office. 

b and d. These articles should have been, as prescribed, purchased through the 
Public Works Department. 

c. In this amount are included accounts for Blackwood and Reviews. 
<?, / and g. These charges are not authorised by the Contingencies Act. 



Privv Council Office, 

Ottawa, 23rd November, 1880. 

Sir, — With reference to your circular letter of 19th inst., calling attention to 
my expenditure during the past fiscal year LV7N-80. on account of Civil Government 
Contingencies as compared with the Estimates, I observe that the grant was $3,500 
and the expenditure $3,781.80, showing an over expenditure of $281.80. 

In explanation of such over expenditure I would call attention to the fact, that 
the annual grants have of late been largely reduced for this office. The vote for 
1877-78 was $7,000; for 1878-79, $4,000; for 1879-80 and 18*0-81, $3,000 each. 

I have closely watched and checked every item of expenditure which has been 
incurred only when considered necessary. 

Your obedient servant, 

J. O. COTE, 

Clerk Privy Council. 
J. L. McDouoall, 

Auditor-General. 



Appropriation Accounts for Fiscal Year ended SOlh June, 1880 — Continued. 

Civil G-overnment — Contingencies— Continued. 

DEPARTMENT OF JUSTICE. 

Vote. $5,250.00 

Account of sums expended, compared with the sums granted, for the Year 
ended 30th June, 1880, showing the surplus or deficit upon each sub- 
head of Yote. 





Grant. 


Expendi- 
ture. 

i 


Expenditure 
compared with Grant. 




Less than 
Granted. 


More than 
Granted. 


$ cts. 

3,500 00 

Telegraphing — j. 

Postages .- .....I 


$ cts. 

1 

| 977 23 

! 65 07 

j 442 47 

155 35 

10 75 

214 00 

44 00 

15 50 

498 50 

92 00 

4 00 
295 86 

10 00 
50 00 

5 00 
102 00 

8 05 
4 00 j 

6 00 j 
8 00 j 
2 40 

8 00 

9 20 
9 «0 
6 00 

17 25 
581 37 
387 24 | 

202 57 

18 00 
1,118 84 

225 00 

40 00 

8 00 

1 84 


$ cts. 


$ cts. 




Subscriptions to newspapers. 


i 




Petty cash 


1 






) 


1 


Travelling expenses, Minister 




:::::::;;:.::::: 


do Z. k. Lash 




..:::::; 




Cab-hire 









E;xtra Clerks 








Copying. 




;:;;•;;:: 










Books of reference and others b 




.. 










......... .7!.;;; 




Special services, P. Lynch c 

do E. J. O'Neill 


. 










Hansards 








Goods d 
















P rliamentary Companions 














Official Gazette 








Law reports * 

Ice , 














Lithogram 

Code Civil ... 












Stamps 

Queen's Stationer 












1,750 00 






Penitentiaries Branch. 






Subscriptions to newspapers 








Travelling expenses, J, G. Moylan 


Z'.\/SZZ"\ 




:::: 


do W. W Walkem 




Ice 


;::::: .::::::::! 


i 


Inspection of Manitoba Penitentiary 




156 00 
401 00 

35 00 
105 42 

25 90 




Drugs do do / 

Report of J. S. Farrell 




i 




! 


Queen's Stationer i 


i 




i 

i 






5,250 00 ; 






6,365 81 ! 

1 




1,115 81 










I certify that this account has been examined under my directions and 
is correct. 

" Examined, J. L. MoDOUGrALL, 

John B. Simpson. Auditor- General. 



33 



REMARKS. 



a. Stationery not purchased through the Stationery Office. 

b. Some of the periodicals charged do not appear to be such as could properly 
be called books of reference of the Department of Justice. 

c. This charge seems to be in contravention of the Civil Service Act. 

d. These were of the kind which should have been purchased by the Department 
of Public Works. 

e and /. These should have been paid from the Yote for the Manitoba Peniten- 
tiary. They are not regular charges against this appropriation. 



8—3 



34 



Appropriation Accounts for Fiscal Year ended 30th June, 1880 — Continued. 

Civil Government — Contingencies — Continued. 

MILITIA AND DEFENCE. 

Grant $6,000 

Account of sums expended, compared with the sums granted, for the 
Year ended 30th June, 1880, showing the surplus or deficit upon the 
Grant. 



1 

Service. 


Grant. 


Expendi- 
j ture. 


Expenditure 
compared with Grant. 


Less than 
Granted. 


| More than 
Granted. 


TeleerraDhiner , 


$ cts. 
6,000 00 


$ cts. 

211 03 

135 37 

641 19 

38 88 

13 50 

1 50 

113 20 

254 95 

317 50 

20 00 

66 53 

284 68 

43 00 

55 03 

194 50 

26 75 

16 00 

6 00 

30 00 

6 00 

6 50 

8 28 

120 00 

548 13 

6 46 

1,281 69 

866 54 


$ cts. 


$ cts. 










Subscription to and advertising in newspapers 

Petty cash .' , 












Directories * 














Travelling expenses — Minister . -- 






Cab hire 








Extra clerks 
















Stationery a 




. 




Books of reference 






Hansards 








Goods , 








Translating 








Printing , 








Carrying mails b 
















Illustrated Guide 








Code Civil ,, 








Stamps 








Ice 








Plans, Montreal *. 






Cheque books and stamping..... c 






Mail bags.... -„ 








Queen's Stationer 









do Printer , , 
















6,000 00 


5,313 21 


686 79 





I certify that this account has been examined under my directions and 
is correct. 

J. L. McDOUGALL, 
Examined, Auditor- General. 

John B. Simpson. 



a. Stationery not purchased through the Stationery Office. 

b. This does not appear to be a proper charge. 

c. These were for the Outside Service, and appear to be an irregular charge 
against Civil Government Contingencies. 

See letter at page 49. 



35 



Appropriation Accounts for Fiscal Year ended 30th June, 1880 — Continued. 

Civil Government — Contingencies — Continued. 

SECRETARY OF STATE. 

Grant $8,000 00 

Account of sums expended, compared with the sums granted, for the Year 
ended 30th June, 1880, showing the surplus or deficit upon the Grant. 



Service. 


Grant. 


Expendi- 
ture. 


Expenditure 
compared with Grant. 

Less than More than 
Granted. Granted. 




$ cts. 
8,000 00 


$ cts. 

)89 15 

108 77 

960 61 

100 00 

31 50 

349 20 

2,944 00 

4 25 

12 00 

29 00 

1 119 50 

25 00 

11 04 

428 43 

400 45 


i 
$ cts. 


% cts. 










Subscriptions to and advertising in newspapers.... 
Petty cash 




. 








Directories ..-. ..... • 








Freight and express..... 








Extra Clerks , ... 








Stationery a. 

Books of reference 














Hansards ' 




Translating b. 

Annual Register 




1 








Ice 








Queen's Stationer 






Queen's Printer 


















8,600 00 


5,712 90 


2,287 10 









I certify that this account has been examined under my directions and 
is correct. 

J. L. McDOUGALL, 

Auditor- General. 
Examined, 

John B. Simpson. 



a. Stationery not purchased through the Stationery Office. 

b. $16.10 of this was paid to Mr. Belanger, a Clerk of this Department, contrary" 
to Section 20 of the Civil Service Act. 



8-3J 



3G 



Appropriation Accounts for Fiscat Year ended 30th June, 1880— Continued, 

Civil Government — Contingencies— Continued. 

DEPARTMENT OF INTERIOR. 

Grant, $6,000 00 

Account of sums expended, compared with the sums granted, for the Year 
ended 30th June, 1880, showing the surplus or deficit upon the Grant. 



Service. 


| Grant. 


Expendi- 
ture, 


Expenditure 
coin pared with Grant. 


Less than 
Granted. 


More than 
Granted, 


Telegraphing 


% cts. 
6,000 00 


% cts. 

1,059 88 

421 95 

633 98 

265 17 

53 00 

69 63 

556 48 

1,762 49 

67 00 

25 25 

88 75 

32 50 

34 00 

277 81 

8 25 

168 50 

440 50 

182 88 

50 00 

45 30 

30 00 

6 00 

8 75 

11 04 

8 00 

4 HO 

2,253 75 

2,066 40 


$ cts. 


$ cts. 

I 










Subscriptions to and advertising in newspapers. ... 











































Copying 

Stationery a 








:....;:;;:: 


* " • 






















Goods » b 




.::::::::::::::::. 








:::.:::.:;;;; 












Translating ; . ... c 

Printing d 

Carrying mails e 




























Illustrated Guide 
















Stamps 








Ice... . , 









Clock 








Supreme Court Reports 








Queen's Stationer , 








do Printer 


















6,000 00 


10,631 26 




4,631 26 









I certify that this account has been examined under my directions and 
is correct. 

J. L. McDOUGALL, 
Examined, Auditor- General. 

John B. Simpson. 



a. Not purchased through the Stationery Office. 

b. Some of the articles should have been purchased through the Public Works 
Department. 

c. Not covered by the Act which governs Contingencies. 

d. This expenditure should have been made through the Queen's Printer. 

e. This does not appear to be a proper charge. 



37 



Appropriation Accounts for Fiscal Year ended 30//* June, 1880 — Continued. 

Civil Government — Contingencies — Continued. 

AUDITOR-GENERAL'S OFFICE. 

Grant $2,500 00 

Account of sums expended, compared with the sums granted for the Year 
ended 30th June, 1880, showing the surplus or deficit upon the Grant. 



/ 
S rvice. 


Grant. 


Expendi- 
ture. 


Expenditure, 
compared with Grant. 


Less than 
Granted. 


More than 
Granted. 


Telegraphing 


$ cts. 
2,500 00 


$ cts. 

47 79 

44 83 

88 68 

16 07 

5 50 

134 97 

99 25 

1,406 00 

3 75 

1 50 
19 40 

5 52 

2 50 
15 00 

390 88 
265 78 


$ cts. 


$ cts. 


Postages 






Subscriptions to newspapers 








Petty cash 
















Travelling expenses, J. L. McDougall 

do Jas. Patterson 








Extra Clerks 
























Printing , 








Ice 






















Queen's Stationer 

do Printer 












2,500 00 


2,547 42 




47 42 









I certify that this account has been examined under my directions and 
is correct. 

J. L. McDOUGALL, 

Auditor- General. 
Examined, 

John B. Simpson. 



38 



Appropriation Accounts for Fiscal Year ended 30th June, 1880— Continued. 

Civil Government— Contingencies— Continued. 

FINANCE DEPARTMENT AND TREASURY BOARD. 

GTant $7,000 00 

Account of sums expended, compared with the sums granted for the Year 
ended 30tn June, 1880, showing the surplus or deficit upon the Grant. 



Service, 


1 

Grant, 


Expendi- 
ture. 


Expenditure, 
compared with Grant. 




Less than 
Granted. 


More than 
Granted. 


Telegraphing 


$ cts. 
7,000 00 


$ cts. 

1,596 02 

509 74 

1,011 02 

193 94 

12 00 

520 00 

20 68 

12 75 

87 25 

1,924 00 

105 00 

3 50 

59 85 

53 00 

32 00 

45 25 

49 75 

211 40 

12 00 

6 00 

104 50 

5 52 

10 60 

1 50 

32 50 

184 00 

1,479 61 

1,596 84 

15 00 
65 53 


$ cts. 


$ cts. 


Postages 






Subscriptions to and advertising in newspapers.... 






Petty cash .... ^ F 






Directories , 






Travelling expenses, Minister 




do F. Toller .' 






do N. S. Garland 






Cab hire. , 






Extra Clerks 






Copying ... '[[ 






Stationery , , a 

Books of reference and others '.. 






Hansards I 

Goods , ,"b" 






Lithographing 






Engraving 






Printing 






Illustrated Guide 






Code Civil 






Stamps 






Ice ,.., ..., 






Kepairing filter 






Screen 






Annual Register 




| 


Extra Messenger „ 




• 




Queen's Stationer 






do Printer 






Treasury Board. 





















7,500 00 


9,970 75 




2,270 75 







I certify that this account has been examined under my directions and 
Is correct. 

Examined, 

John B. Simpson. 



J. L. McDOUGALL, 

Auditor- General. 



a. Stationery not purchased through the Stationery Office. 

b. Goods which should have been supplied through the Department of Public 
Works. L 

See letter at page 49. 



30 



Appropriation Accounts for Fiscal Year ended 30th June, 1880 — Continued. 

Civil Government — Contingencies — Continued. 

CUSTOMS. 

Grant $14,000 00 



Account of sums expended, compared with the sums granted for the Year 
ended 30th June, 1880, showing the surplus or deficit upon the G-rant. 



Service. 



Grant, 



Expendi- 
ture, 



Expenditure 
compared with Grant. 



$ cts. 



14,000 00 



Telegraphing .. j 

Postages ] 

Subscriptions to and advertising in newspapers. ..j 

Petty cash ." 

Directories 

Freight and express 

Travelling expenses, Minister 

do J. Johnson. 

Cab hire 

Extra Clerks 

Copying , 

Stationery ... a. 

Books of reference 

Maps 



Hansards 

Goods 

Engraving 

Printing 

Mounting Maps 

Illustrated Guide 

Code Civil 

Ice 

Supreme Court Reports 

Chromograph 

Extra Messenger 

Queen's Stationer 

do Printer 



$ cts. 



1,741 40 

142 89 

1,151 70 

229 72 

53 50 

6 55 

200 ( 

50 00 

38 25 

190 50 

109 00 

30 00 

247 91 

12 00 

14 00 
12 00 

116 50 

15 71 

2 80 
30 00 

6 00 

5 52 

10 00 

3 00 
15 00 

862 38 
1,437 40 



Less than 
Granted. 



$ cts. 



More than 
Granted. 



$ cts. 



14,000 00 



6,733.73 



7,266 27 



I certify that this account has been examined under my directions and 
is correct 

Examined, J. L. McDOUGALL, 

John B. Simpson. Auditor- General. 



a and c. Stationery not purchased through the Stationery Office. 

b. Goods which should have been bought through the Public Works Department. 

See letter at page 50. 



40 



Appropriation Accounts for Fiscal Year ended 3Qth June, 1880 — Continued. 

Civil Government — Contingencies — Continued. 

INLAND REVENUE. 

Grant $8,000 00 

Account of sums expended, compared with the sums granted for the Year 
ended 30th June, 1880, showing the surplus or deficit upon the Grant. 





Grant. 


Expendi- 


Expenditure 
compared with Grant. 




ture. 


Less than More than 
Granted. Granted. 


Telegraphing 


$ cts. 
8,000 00 


% cts. 

633 01 

222 15 

479 86 

323 67 

9 00 

300 64 

30 00 

50 00 

277 00 

3,292 00 

138 60 


$ cts. 


$ cts. 








Subscriptions to and advertising in newspapers..... 
Petty cash 






Directories 






Travelling expenses, Minister 






do A. Audet 

do A. Brunei 






Cab hire 






Extra Clerks 






Stationery a. 

Books of reference and others 








308 30 




Maps 




94 00 
75 00 
21 27 
87 75 
17 00 
3 00 
60 00 
60 00 
60 00 
19 00 






Hansards , , 






Goods b. 








:::::::::::::::::: 




Translating 






Pamphlets 






Annual Register 




» 










Illustiated Guides 






Code Civil 






Stamps 




92 40 ! 




Ice 




2 76 
768 56 
761 86 






Queen's Stationer. 






do Printer.. , 










i 






8,000 00 


8,186 83 




186 83 









I certify that this account has been examined under my directions and 
is correct. 

Examined, J. L. McDOUGALL, 

John B. Simpson. Auditor- General. 



a. Not purchased through the Stationery Office. 

b. Goods which should have been purchased through the Public Works Depart- 
ment. 



41 



Appropriation Accounts for Fiscal Year ended 30th June, 1880 — Continued 

Civil Go vernment—- Contingencies— Continued. 

PUBLIC WOEKS. 

Grant $10,000 00 

Account of sums expended, compared with the sums granted for the Year 
ended 30th June, 18b0, showing the surplus or deficit upon the Grant. 



Service. 


Grant. 


Expendi- 
ture. 

i 


Expenditure 
compared with Grant. 


Less than 
Granted. 


More than 
Granted. 


Telegraphing 


$ cts. 
10,000 00 


% cts. 

2,502 00 

331 48 

616 41 

27 00 


% cts. 


$ cts. 


Postages , .... ..... 






Subscriptions to and advertising in newspapers 






Directories .......... 






Charwomen 




| 8 00 




Travelling expenses, H. F. Perley. 




421 63 

362 50 

164 00 

5 85 

239 00 

442 26 

156 65 

111 38 

71 50 

156 70 

55 00 

202 50 

680 25 

42 00 

13 62 

7 75 

18 00 

202 50 

11 00 

94 99 

75 00 

4 00 
120 00 

5 40 
1 00 

20 55 
4,156 85 
2,290 01 




do P. J. McKay 






do P. Cartier 






Cab hire 






Copying 






Stationery a. 

Books of reference and others 






1 




Maps .. 


1 




Hansards 






Goods 






Illustrated Guide , 






Engraving -.. .. 






Printing ...... . 






Pamphlets 

Extra papers 






Binding 






Code Civil ' (... 




Stamps , ,.. .. 






Polygraph h 






Washing towels . 




Annual Register 






Supreme Court Reports 






Plans of Montreal 




Mathematical instruments 

Framing 










Extra Messenger ... c 

Queen's Stationer [ 






do Printer 












10,000 00 | 


13,616 78 




3,616 78 







I certify that this account has been examined under my directions and 
is correct. 



Examined, 

J©hn B. Simpson. 



J. L. McDOUGALL, 

Auditor- General. 



a and b. Should have been bought through the Stationery Office. 



42 



Appropriation Accounts for Fiscal Year ended 30th June, 1880 — Continued- 

Civil Government — Contingencies — Continued. 

KAILWAYS AND CANALS. 

Account of sums expended for the Year ended 30th June, 1880, showing 

the deficit. 



Service. 



Telegraphing , 

Postages 

Subscription to and advertising in newspapers. . 

Petty cash 

Directories , 

Cab hire 

Stationery a 

Books of reference and others 

Illustrated Guide 

Hansards 

Goods b 

Lithographing 

Engraving „ .... 

Mail bags 

Printing 

Frames , 



Grant. 



$ cts. 
Nil. 



Expendi- 
ture. 



Washing towels 

Binding , 

Annual Register 

Parliamentary Companions. 

Photographic stuff 

Code Civil , 

Plans of Montreal 

Queen's Stationer 

do Printer 



$ cts. 



1,806 98 
207 30 
328 42 

76 02 
10 00 

7 oo 

245 88 

174 24 

52 00 

77 25 
28 30 
30 25 

323 00 

16 55 

85 49 

3 50 

47 25 

36 75 

30 00 

10 00 

103 76 

18 00 

120 00 

2,236 95 

1,631 14 



7,706 03 



Expenditure 
compared with Grant. 



Less than 
Granted, 



cts. 



More than 
Granted. 



$ cts. 



7,706 03 



I certify that this account has been examined under my directions and 
is correct. 

Examined, J. L. McDOUGALL, 

John B. Simpson. Auditor-General. 



a. Not purchased through the Stationery Office. 

b. These should have been bought through the Public Works Department. 

c. It does not appear quite clear that this charge is a proper one against Civil 
Government Contingencies. 



43 



Appropriation Accounts for Fiscal Year ended 30th June, 1880— Continued. 

Civil G-overnment — Contingencies— Continued. 

POST OFFICE. 

Grant $26,000 00 

Account of sums expended compared with the sums granted for the Year 



ended 30th June, 1880, showing the surplus or deficit upon 


the G-rant. 


Service. 


Grant. 


• 

Expendi- 
ture. 


Expenditure 
compared with Grant. 




Less than 
Granted. 


More than 
Granted. 


Telegraphing 


$ cts, 
26,000 00 


$ cts. 

1 986 74 

551 13 

1,854 29 

965 35 

107 00 

19 24 

582 72 

214 00 

172 05 

50 00 

39 50 
123 00 

2,348 00 

304 50 

2 00 

326 05 

40 00 
11 00 
43 00 

613 33 
113 05 

10 55 

2.891 90 
100 00 
120 00 

18 00 

222 68 

49 98 

11 04 

6 00 

5.892 14 

7 75 
3,100 57 
7,877 05 


$ cts. 


$ cts. 


Postages 






Subscriptions to and advertising in newspapers.... 
if ettv casn ...........,..,,,,,.,,. 


„.„.. 




Directories 






Freight and express 






Travelling expenses, Minister , 






do J. H. Thomas 






do H. G. Hopkirk 

do F. McKay 






do J. Hall 






Cab hire , „ 






Extra Clerks..., 






Copying .","*' 






Stationery , 






Books of reference and others , 






Maps 






Extra Messenger. 


i 




Hansards 






Goods 






Translating 






Printing , 






Postal Guides '"a" 


1 




Dominion Register 






Parliamentary Companions 






Illustrated Guide . [["[' 

Washing towels 







Additional allowance to Messenger Bennett.. !'V. "> 
Ioe 


""" i 




Framing pictures, ...7... cV 

Form packers * $ 


;:::."::: ;;:;:::: 




Christmas box to telegraph boys 


j 


1 


Queen's Stationer m "" 


I 










• 






29,773 61 




3,773 61 





I certify that this account has been examined under my directions and 
is correct. 

Examined, J. l. McDOUGrALL, 

John B. Simpson. Auditor- General 



44 



REMARKS. 

a and c. Not proper charges against Contingencies. 

b. This payment appears to be in violation of that portion of the Civil Service 
Act Avhich fixes the maximum pay of a Messenger of a Department. 

d. It is not quite clear that this payment is a proper charge against Contin- 
gencies. 



45 



Appropriation Accounts for Fiscal Year ended SOth June, 1880 — Continued. 

Civil Government — Contingencies — Continued. 

BUREAU OF AGRICULTURE. 

Grant $8,000 00 

Account of sums expended, compared with the sums granted for the Year 
ended 30th June, 1880, showing the surplus or deficit upon the Grant. 



Service. 



Grant. 



Telegraphing 

Postages 

Subscriptions to and advertising in newspapers.... 

Petty cash 

Directories 

Freight and express 

Extra Messenger 

do Draughtsman 

Travelling expenses — J. C. Tache 

Cab hire 

Extra Clerks 

Copying 

Stationery a 

Books of reference and others 

Caretaker of models b 

Cleaning models. c 

Hansards 

Goods , 



cts 



8,000 00 



Engraving 

Printing 

Supreme Court Reports. 

Pamphlets 

Framing 

Binding 

Lithogram ^. .. 

Fyle boards 

Code Civil 

Stamps 

Ice 



Queen's Stationer 
do Printer- 



Expendi- 
ture. 



$ cts. 



922 22 

786 99 

537 94 

207 92 

17 50 

229 49 

32 00 

62 00 

80 00 

115 45 

879 50 

15 00 

21 25 
114 00 
915 00 
976 50 

61 00 

66 30 
137 50 

67 95 

8 00 
6 00 

22 50 
1 65 

9 55 
20 00 
12 00 

1 25 

10 59 

1,115 66 

1,082 91 



Expenditure 
compared with Grant. 



Less than 
Granted. 



More than 
Granted. 



8,000 00 j 8,535 62 



% cts. % ctSo 



535 62 



I certify that this account has been examined under my directions and 
is correct. 



Examined, 

John B. Simpson. 



J. L. McDOUGALL, 

Auditor- General. 



a. d and e. Xot purchased through the Stationery Office. 

b and c. JSot regular charges against Civil Government Contingencies. 



46 



Appropriation Accounts for Fiscal Year ended 30th June, 1880 — Continued. 

Civil Government — Contingencies — Continued. 

MAEINE AND FISHERIES. 

Grant $8,000 00 

Account of sums expended, compared with the sums granted for the Year 
ended 30th June, 1880, showing the surplus or deficit upon the Grrant. 



Service. 



Grant. 



Telegraphing.... ,... 

Postages 

Subscriptions to and advertising in newspapers-.. 

Directories 

Petty cash 

Travelling expenses, Minister 

Extra Clerks 

do Messenger , 

Copying 

Rooks of reference and others 

Colonial Office lists 

Hansards 

Goods a 

Engraving 

Framing pictures 

Stamps .. 

Professional services, Z. A. Lash b 

American Register 

Stationery ,, c 

Maps. 



$ cts. 



8,000 00 



Parliamentary Companions , 

Compiling returns ... , 

Expense locating lights d 

Queen's Stationer = 

do Printer t , 



8,000 00 



Expendi- 
ture. 



$ cts, 



1,159 74 

391 15 

2,317 87 

9 50 

110 00 

520 00 

1,828 50 

53 00 

78 17 

81 85 

3 38 

37 00 

23 35 

23 50 
3 50 

47 57 
40 00 
2 50 
36 75 
17 11 

24 00 
30 00 
78 00 

1,033 75 
1,173 70 



Expenditure 
compared with Grant. 



Less than 
Granted. 



9,123 89 



$ cts. 



More than 
Granted. 



$ Ct3. 



1,123 89 



I certify that this account has been examined under my directions and 
is correct. 



Examined, 

John B. Simpson. 



J. L. McDOUGALL, 

Auditor-General. 



a. These should have been purchased through the Public Works Department. 
b and d. These are not proper charges against Contingencies. 
c. Stationery not purchased through the Stationery Office. 



47 



Appropriation Accounts Jor Fiscal Year ended oOth June, 1880— Continued. 

Civil Government— Contingencies— Continued. 

HIGH COMMISSIONER OF CANADA IN LONDON, ENGLAND. 

Vot e $3,000 00 

Account of sums expended, compared with the sums granted for the Year 
ended 30th June, 1880, showing the surplus or deficit upon the Vote. 



Service. 



Passage of High Commissioner and family from 
Montreal to Liverpool, via Halifax, including 
railway and ocean passage and expenses dur- 
ing detention at Halifax 

House furnishing and establishment of office... a 

Quarter's rent of office in advance 

Exchange on drafts 




I certify that this account has been examined under my directions and 
is correct. 

J. L. McDOUG-ALL, 

_, . _ Audi tor- General. 

Lxamined, 

John B Simpson. 



a. This is part of the expenditure, the balance of the account being unpaid bv the 
government through short appropriation. ° 



48 



Appropriation Accounts for Fiscal Year ended 30th June, 1880 — Continued. 

Civil Government — Contingencies— Con tinned. 

DEPAETMENTS GENERALLY. 
I 

G-rant $10,000 00 

Account of sums expended, compared with, the sums granted for the Year 
ended 30th June, 1880, showing the surplus or deficit upon the Grant. 



Service. 



Grant. 



Telegraphing 

Subscriptions to newspapers 

Petty cash 

Freight and express 

Washing towels 

Charwomen , 

Travelling expenses, Hon. R. D. Wilmot 

Colonial lists , ... . 

Goods 

Noon gun a. 

Repairs to stamp 

Illuminating Address to Princess from Senate and 

House of Commons 

Value of book destroyed 

Queen's Stationer 

do Printer 



% cts. 



10,000 00 



Civil Service Board. 



Queen's Stationer. 
do Printer.... 



10,000 00 



Expendi- 
ture. 



Expenditure 
compared with Grant. 



i Less than 
Granted. 



% cts. 



544 30 

410 44 

40 00 

4 08 

362 60 

17,063 25 

300 00 

17 31 

620 26 

226 01 

3 00 

50 00 
3 07 

206 39 
28 49 



19,879 20 



17 88 
2 28 



20 16 J 



$ cts. 



More than 
Granted. 



$ cts. 



9,889 36 



I certify that this account has been examined under my directions and 
is correct. 



J. L. McDOUGALL, 

Auditor- General. 



Examined, 

John B. Simpson. 



a. This is not a regular charge against this appropriation. 



49 



Appropriation Accounts for Fiscal Year ended 30th June, 1850 — Continued. 
ClYIL GOVERNMENT, CONTINGENCIES— Concluded. 

ALL SERVICES. EECAPITULATION. 

Account of sums expended, compared with the sums granted, for the Year 
ended 30th June, 1880, showing the surplus or deficit upon each sub- 
head of Vote. 



Service. 



Gorernor General's Office 

Privy Council 

Justice , - 

do Penitentiaries Branch « 

Militia and Defence 

Secretary of State 

Interior 

Auditor-General's Office- 

Finance . 

do Treasury Board 

Customs 

Inland Revenue 

Public Works 

Railways and Canals 

Post Office Department 

Agriculture 

Marine and Fisheries ....... , 

Civil Service Board .„ 

High Commissioner ot Canada in London, 
Departments generally .... 



Eng., 



Grant. 



$ cts.j 

15,000 00 
3,500 00 
3,500 00 
1,750 00 
6,000 00 
8,000 00 
7,000 00 
2,500 00 
7,000 00 
500 00 

14,000 00 
8,0U0 00 

10,000 00 
Nil. 

26,000 00 
8,000 00 
8,000 00 



Expenditure more than estimated 



3,000 00 
10,000 00 



141,750 00 



Expendi- 
ture. 



% cts. 

14,865 80 
3,781 80 
4,028 24 
2,337 57 
5,313 21 
5,712 90 

10,631 36 
2,547 42 
9,590 22 
80 53 
6,733 73 
8,186 83 

13,616 78 
7,706 03 

29,773 61 

8,535 62 

9,123 89 

20 16 

3,000 00 I 

19,879 20 



Expenditure 
compared with Grant. 




165,764 80 



186 83 
3,616 78 
7,706 03 
3,773 61 

535 62 

1,123 89 

20 16 



9,879 20 



10,793 83 I 34,808 63 



24,014 80 



I certify that this account has been examined under my directions and 
is correct. 

J. L. McDOUGALL, 

Audito?'- General. 
Examined, 

John B. Simpson. 



a A sum of $1,000, voted for this service in Supplementary Estimates, was, in 
those Estimates, inadvertently placed under the head " Indians." This will explain 
the difference between the over-expenditure, as stated above, and that appearing at 
page 36. 



8-4 



50 



REMARKS. 



I observe that in rendering accounts of travelling expenses a charge is 
invariablj 7 made of the whole time, counting from morning of starting till night 
of returning. This is against the provisions made by Order in Council, 6th 
May, 1876, as thereby only one-half day leaving and returning is allowable. 



Audit Office, 31st January, 1880. 

Sir, — I have just finished the examination of your accounts as Clerk of 
Contingencies, for the last six months of 1870, and think it an opportune moment 
to draw your attention to certain payments which appear to me not proper 
charges on Civil Government Contingencies : 

In Governor-Generals Secretary's Office, Detective and subsistence. 

Privy Council, Extra Messenger Gouldthrite. 

Finance, Special services, Customs Clerks and Charges of Management. 

The payment made to Customs Clerks appears to me contrary to section 20, 
Civil Service Act. 

Customs, Printing other than through the Queen's Printer. 

Militia, Printing other than through the Queen's Printer. 

Post Office Department, Printing other than through the Queen's Printer. 

Agriculture, Guardian of Model Rooms. 

Order in Council of 13th February, 1871, supporting Section 2 of Act 
regulating Contingent Charges, has lately been re-affirmed. You will therefore see 
that all requisitions for furniture or fittings, repairs, alterations, or other expenditure 
on buildings, be signed by the Deputy Head of the Department, and approved by 
the Minister in charge. 

I observe nearly every Department has bought stationery outside of the 
Stationery Office, and in some of the accounts so sent in as stationery appear 
charges for Blackwood and four Reviews, Harper's Weekly, &c. These are, it appears 
to me, not legitimate charges on Contingencies. 

There appears a payment to an extra clerk in the Insurance Branch of the 
Finance Department of two months salary at once This, of course, evades the law, 
Section 19, Civil Service Act. 

Not more than ono month should be paid out of Contingencies. 

There is also a payment to Mr. Tims, per voucher No. 51, for cab hire, between 
Ottawa and Kingsmere. This appears to me not a charge on the contingencies of 
the office. 

When deposits are made to credit of Receiver-General as refunds of expenditure 
be careful to see that the deposit receipt carries an endorsement showing which 
Department is to receive the credit. 

I have the honor to be, Sir, 

Your obedient servant, 

J. L. McDOUGALL, 

Auditor General. 

Thomas Ross, Esq., 

Accountant of Contingencies, 
Finance Department. 



51 



AuriT Office, 10th February, 1880. 

Slit, — I have the honor to suggest that in future when you are paying for 
books of reference, maps, &c, you take care that the Deputy-head certifying to the 
.same shall do so specifically stating that said item is a book of reference or a map, 
or as the case may be. 

I am, Sir, 

Your obedient servant, 

J. L. McDOUGALL, 

Auditor General. 
Thomas Eoss, Esq., 

Accountant of Contingencies, 
Finance Department. 



Ottawa, 6th February, 1880. 

SiR,--The Accountant of Contingencies has handed me your letter to him, 
dated the 31st ultimo, and treating of the expenditures made by him during the six 
months ending 31st December, 1879. I propose to take seriatim those charges to 
which you take exception : 

Governor-General's Secretary's Office, Detective and subsistence. 

I believe the payment on this account has received the sanction of Council, 
acting on the Eeport of the Minister of Justice, but 1 have directed the Accountant 
of Contingencies to call the attention of His Excellency's Secretaiy to the matter. 

Office of the Privy Council, Extra Messenger Gouldthrke. 

On this point I have requested the Accountant of Contingencies to write to the 
•Clerk of the Council. 

Agriculture, Guardian of Model Eoom. 

The Accountant has written to the Deputy Minister of Agriculture hereon. 

Finance, Special services. 

With respect to this item, although it does not literally fall in with any of the 
subheads defined by the Act, I am not certain but what the payment is legal, and 
that the Act contemplated charges for such services, but be that as it may the fact 
is that for tariff, banking and other legislation, payments for special services have 
been latterly a necessity I trust to cease shortly. I presume this may be settled by 
an Order in Council. 

Customs, Clerks. 

With respect to this payment I may say that I am in a great measure 
responsible. The Minister of Finance informed me that he had asked for certain 
special returns to be procured from the Customs Department ; that these returns 
were not ordinary routine returns, but were prepared specially and apart from 
their ordinary avocations by some of the clerks in the Department. I was asked 
whether I thought payment ought to bo made f jr this extra service. I said I 
believed it could on the ground that the service was not performed for the 
Department to which the clerks belonged, but I shall be exceedingly glad to have 
this point settled, and, if I might make a suggestion, I would ask you to consult the 
Department of Justice thereon. 

Charges of Management. 

I propose to ask you to grant mo a credit for this service. 

Insurance Branch, Finance Department. 

The employment of Mr. McMinn, the clerk in question, was sanctioned by an 
Order in Council from the 1st of December last, and I have given instructions that 
in future no payments beyond one month bo made to extra clerks without the 
authority of an Order in Council. 
8— 4J 



52 



Payment to Mr. Tims, Cab hire. 

In justice to that officer, I have to say that payment of this amount was made 
by my authority, and that the necessity arose from the fact that whilst I was absent 
this summer Mr. Tims acted for me, and during that time his family wore at 
Kingsmere, some few miles out. Mr. Tims informed mo that the late Auditor General 
had allowed him his cab hire whenever he was called into Ottawa on business ; 
however, I will see that the amount in question be refunded. 

There only now remains the general questions namely : — Stationery, Printing,, 
Furniture and Fittings and Books of Eeference. 

I have instructed the Accountant of Contingencies to circularise the several 
Departments to the effect that he is unable to pay bills for stationery, printing and 
furniture and fittings, on the ground that requisitions for these requirements are 
provided for by Legislation and by Order in Council, and that these requisitions 
must be addressed to the Stationery Office. Queen's Printer and Department 
of Public Works, respectively. 

As regards the payments you mention for Blackwood and four other Eeviews, 
the Accountant of Contingencies has called my attention to the fact that the Act 
regulating the contingent charges of the Departments defines, amongst other 
contingencies, " the purchase of books of reference, maps, &c," and I find that all 
payments made by him aro made on certificates of Doputy-Heads of Departments, 
which declare that the expenditure was necessary for the public service. I am not 
aware what Department ordered the magazines in question, and that point seems 
to me to be immaterial, but what is more to the purpose is the question how, 
when the Accountant of Contingencies is allowed to pay for works of reference and 
a Deputy-head certifies to the necessity of a certain purchase, is he, the Accountant 
of Contingencies to act. 

If you will kindly inform me further on this subject 1 shall feel obliged. 

I have the honor to be, Sir, 

Your obedient servant, 

J. M. COURTNEY, 

Deputy Minister of Finance. 
The Auditor General. 



53 



Ottawa. 23rd November, 18S0. 

Sir, — I have the honor to acknowledge the receipt of your lottcr of the 19th 
iust., calling my attention to the Militia expenditure during the past fiscal year on 
account of Civil Government Contingencies, as compared with the Estimates. 

In reply I beg to state that when tho various accounts were estimated for, that 
for the sers'ice specified in your letter was estimated at $G,000, which sum, with strict 
economy and attention, was thought sufficient to covor tho expenditure for that ser- 
vice. During the year, however, a certain amount of printing, which could not be 
estimated, and sundry other unforeseen expenses, a detail of which is hereto annexed, 
had to be charged to Contingencies, and for this reason the expenditure has exceeded 
tho estimate to the amount of $313.21. 

I have the honor to be, Sir, 

Your obedient servant, 

C. EUG. PANET, 

Deputy Minister of Militia and Defence. 
The Auditor-General, Ottawa. 



Statement of contingent expenses for which no provision was made in the 
Estimate for fiscal year 1879-80:— 

Translating " Regulations and Orders" $194 50 

Engravings for "Musketry instructions and field exercises ".. 310 50 
Paper do do do do .... 76 80 
Sicotte's Cadastral Plan, &c, of Montreal 120 00 



$701 80 

C. EUG. PANET, 

Deputy Minister. 



Ottawa, 23rd November, 1880. 

Sir, — I have the honor to acknowledge the receipt of your letter of the 19th inst., 
requesting to be informed of the cause of the variation between the estimate and 
expenditure for the Civil Government Contingencies of the Treasury Board and of 
this Department. 

At the time the estimate was framed and submitted to Parliament, the Depart- 
ment, in its re-organized form, had not been long in operation, and the estimate con- 
sequently was based upon possibly insufficient data. You will, however, see that, 
comparing the expenditure with that of the previous year, 1878-9, a saving of upwards 
of $3,000 has been made. 

I have the honor to be, Sir, 

Your obedient servant, 

J. M. COURTNEY, 

Deputy Minister of Finance. 
The Auditor-General, Ottawa. 



Ottawa, 24th November, 1880. 

Sir, — In responding to your circular of the 19th inst., calling attention to the 
requirements of the Audit Act re comparison between appropriations and expendi- 
ture, I have the honor to report the contingent expenditure of this Department 
(account, Civil Government) for the fiscal* year ended 30th June last as amounting to 
the sum of $6,73:5.73, while the appropriation for the same was $14,009. 



54 



Excluding minor items, tho amount short expended may be placed under three 
heads, viz. : — Extra Clerks, subscriptions to and advertising in newspapers, and 
stationery, printing, &c. By the appointment to the regular staff of three permanent 
extra clerks a sum of about $1,300, apparently saved in Contingencies, was thereby 
in reality transferred to Salaries, and a further sum of about $800 has been saved by 
dispensing with tho services of other extra clerks. 

Nearly $2,300 less was expended for subscriptions to and advertising in news- 
papers during the year than was paid in the previous year. 

In the items of stationery, printing, &c, in consequence of rather an unusual 
amount having been required the previous year, the renewals in the shape of books, 
blanks, &c, were less than what may be considered the normal quantity, resulting 
in a saving, as compared with the previous year, of about $2,400. 

The sums required for supplies of this kind, as well as for extra services, can 
only bo estimated for approximately, as the expenditure under these heads is only 
controllable within certain limits, and is contingent upon circumstances that cannot 
be foreseen when the estimates arc prepared. 

I have the honor to be, Sir, 

Yours, &c, &c, &c, 



J. L. McDotTGALL, Esq., 

Auditor-General, 

&c, &c, &c. 



J. JOHNSON, 

Commissioner of Cvstoms. 



Department of Public Works, 

Ottawa, ^5th November, 1880. 

Sir, — In reply to your circular letter of the 19th inst , I am directed to inform 
you the over-expenditure by this Deparimcnt during the past fiscal yesr on account of 
Civil Government Contingencies was due to the division of the late Department of 
Public Works, necessitating the ordering of new sets of books for both the Public 
Works and P.ailways and Canals Departments. 

I have the honor to be, Sir, 

Your obedient servant, 



J. L. McDougall, Esq.. 



F. H. ENNIS, 

Secretary. 



Auditor-General, Ottawa. 



55 



Appropriation Accounts for Fiscal Year ended SOlh June, 1880 — Continued. 
ADMINISTRATION OF JUSTICE. 

Account of sums expended, compared with sums granted, for the Year 
ended 30th June, 1880, showing the surplus or deficit under each sub- 
head of Appropriation. 



Service. 



Authorized 

by 

Statute. 



Supreme Court and Exchequer Court — 
Salary of OLief Justice 

Wm. J. Ritchie , 

Salary of Five Pu;sne Judges , 

S. H. Strong. 

W. A. Henry 

T. Fournier 

J. W. Gwynne 

H. G. Taschereau 

Salary of Registrar 

R. Cassels. jun 



$ cts. 

1,000 00 



7,000 00 
7,000 00 
7,000 00 
7,000 00 
7,000 00 
2,600 00 



Expendi- 
ture. 



Expenditure 
compared with Eetimate. 



Less than 
Estimated. 



$ cts. $ 



cts. 



8,000 00 

6,999 96 
6,999 96 
6,999 96 
6,999 96 
7,000 00 

"2,600 00 



04 
04 
04 
04 



45,600 00 



More than 
Estimated. 



$ cts. 



45,599 84 



Precis writer of Supreme and Exchequer Court a 

Clerk in Office of Registrar 

Senior Messenger 

Second do b 



Expenditure more than authorized. 



Vote. 

1,900 00 
525 00 
500 00 
360 00 



1,975 00 
525 00 
600 00 
360 00 



75 00 

"i oo "6b" 



3,285 00 



3,460 00 



Contingencies and disbursements, including print- 
ing, binding and distributing Reports, Judges' 
travelling expenses, also Salaries of Officers, 
Sheriff, Usher, Ac, in Supreme and Exchequer 

Courts, and $150 for books of Judges. 

D. W. Macdonell, Charwork 

R. Cassels, jun., Contingencies 

do Books of Judges 

G. Duval, travelling expenses in re. Sir N. F. 

Belleau vs. Queen 

Judge Fournier, travelling expenses 

W. F. Powell, attendance at Court. &c | 

Printing, binding. &c '.< | 

Statiouerv i 



5,000 00 



Expenditure more than authorized c 



550 00 
800 00 
150 00 

26 80 
?0 00 

565 25 
3,086 48 

257 42 



175 00 
175 00 



5,000 00 



5,465 95 



465 95 



465 95 



I certify that this account has been examined under my directions and 
is correct. 

Examined, J. L. McDOUGALL, 

Johx B. Simpson. Auditor-General. 



56 



REMARKS. 

a. Underestimated, Mr. Duval's salary having been increased from 1st January, 
1830, to $2,000, and having been from July, 1879, at the rate of $1,950. 

b. This Messenger (F. Curran) receives $100 from Contingencies as Usher for 
Supreme and Exchequer Courts. 

c. Under-estimated. 



57 



Appropriation Accounts for Fiscal Year ended 30th June, 1880 — Contiuned. 
ADMINISTRATION OF JUSTICE— Continued. 

Account of sums expended, compared with the sums estimated, for the 
Year ended 30th June, 1880, showing the surplus or deficit upon each 
sub-head of Appropriation. 



Service.. 


Authorized 

by 

Statute. 

Estimate. 


Expendi- 
ture. 


Expenditure 
compared with Estimate. 


Less than 
Estimated, 


More than 
Estimated. 


Ontario. 

Court of Appeal— 

Salary of Chief Justice 


$ cts. 
6,000 00 


$ cts. 

6,000 00 

5,000 00 
4,999 92 
4,999 92 


$ cts. 

08 
08 


$ cts. 


Hon. Thos. Moss 




Salary of three Puisne Judges 

C. S Patterson 


15,000 60 




G. W. Burton 






J. C. Morrison ,. 














21,000 00 


20,999 84 












€ourt of Queen's Bench — 

Salary of Chief Justice. 


6,000 00 


6,000 00 

5,000 00 
4,999 92 


08 




Hon. J. H. Hagarty 




Salary of two Puisne Judges 


10,000 00 




J. D. Armour , 




M. C.Cameron 
















16,000 00 


15,999 92 












Court of Chancery — 

Salary of Chancellor , 

Hon. J. G. Spragge 


6,000 00 


6,000 00 

5,000 00 
4,999 92 


08 




Salary of two Vice-Chancellors, at $5,000 

S. H. Blake 


10,000 00 




W. Proudfoot 








16,000 00 






15,999 92 












Court of Common Pleas — 

Salary of Chief Justice.... 




6,000 00 

4,499 92 
5,000 00 


08 




Hon. Adam Wilson 




Salary of two Puisne Judges 


10,000 00 




Thos. Gait „ 

F. Osier 












15,999 92 


08 




Circuit allowances, Ontario... 


13,000 00 


11,800 00 


1,200 00 




Expenditure less than estimated 




1,200 00 










Carried forward 82,000 00 


80,799 60 












53 



Appropriation Accounts jo* Fiscal Year ended 30th June, 1880 — Continued* 
ADMINISTRATION OF JUSTICE— Continued. 

Account of sums expended, compared with the sums granted for the Year 
ended 30th June, 1880, showing the surplus or deficit upon each sub- 
head of Appropriation. 



Service. 



Ontario — Continued. 

Brought forward. 



Authorized 
Statute. 
Estimate. 



Maritime Court 

K. McKenzie, Judge 

Contingencies 

Brown Bros, for books.... $21 10 . 

Smith, Rolph & Co,, seal and press 20 00 j 

J. M. Jacobs, one lithogram 9 25 J- a 

Dominion Blank Form Co., blanks 4 25 

16 OOJ 



$ cts. 

12,000 00 

600 00 

"500 "60 ' 



John Bruce (constable) . 16 

Total 



Expenditure less than estimated. 



1,100 00 
83,100 00 



Expendi- | 
ture. 



Expenditure 
compared with Estimate. 



cts. 



80,799 60 



600 00 



Less than 
Estimated. 



$ cts. 



70 60 



670 00 
81,470 20 



429 40 



429 40 



1,629 80 



More than 
Estimated. 



cts. 



I certify that this account has been examined under my directions and 
is correct. 



Examined, 

John B. Simpson. 



J. L. McDOUGALL, 

Auditor-General. 



a. Over-estimated. 



59 



Appropriation Accounts for Fiscal Year ended SOth June, 1880 — Continued. 

ADMINISTRATION OF JUSTICE— Continued. 

Account of sums expended, compared with the sums granted for the Year 
ended 30th June, 1880, showing the surplus or deficit upon each sub- 
head of Appropriation. 



1 

Service. 


Authorized 
Statute. 

Estimate. 


Expendi- 
ture. 


Expenditure 
compared with Estimate. 


Less than 
Estimated. 


More than 
Estimated. 


Ontario — Continued. 

Countv Courts- 
Salaries of thirty-seven Judges 

Algoma) varying from $2,000 tc 
Travelling allowances of County Cc 

including Algoma 

G. M. Boswell 

Z. Burnham 

Arch. Bell..., 

J. Deacon 

W. W. Dean 


(including 

$2,600 

>urt Judges 
a 

$2,800 00 

2.799 96 
2,200 00 
2,600 06 

2.599 92 

2.600 00 
2,600 00 

2.599 92 

2.800 00 
2,800 00 
2,800 00 

2.600 00 
2,600 00 

2.599 92 

2.600 00 

2.599 99 
2,800 00 
2,799 96 

2.600 00 

2.799 96 

2.599 92 

2.199 96 

2.600 00 

2.599 92 

2.600 00 

2.599 92 

2.600 00 
2,600 00 

2.200 00 
2,200 CO 
2,200 09 
2,199 96 

2.800 00 
2,600 00 

2.599 92 

2.600 00 
2,600 00 


$ fccts. 

88,200 00 
9,800 00 


$ cts. 
95,599 23 


$ cts. 

i 

1 

1 
1 

1 


$ cts. 






J. Daniell 

W, Elliott 




J. R. Cowan >...„... 




D. J. Hughes 

S. J. Jones 

R. P. Jellett 




J. J. Kingsmill 

G. VV. Leggatt. 

D. H. Lizars 




H. Macpherson 




W. Millar 

D. S. McQueen 




T.Miller 

A. McDonald . 




R. McDonald 

H. S. McDonald 

T. B. MacMahon 

K. McKenzie 

Hon. W. McCrae 








W. A. Ross 




J. F. Pringle 

C. V. Price 




E. J. Senkler 




W. B. Squier 




Hon. Geo. Sherwood 

A. F. Scott 




J. S. Sinclair 

W. S. Senkler 




W. H. Wilkinson 




Salaries of twelve Junior Judges, 
each 


at $2,000 


24,000 00 




J. A. Ardagh 

J. Bcyd 

A. C. Chadwick 

G. McK. Clarke 


$2,200 00 

2.199 93 

2.200 00 
2,200 00 
2,200 00 
2,200 00 


* 


F. Davis 




G. H. Dartnell 








Carried forward.. 


122,000 00 


95,599 23 





eo 



Appropriation Accounts for Fiscal Year ended SOlh June, 1880 — Continued. 

ADMINISTRATION 0* JUSTICE— Continued. 

Account of sums expended, compared with the sums granted for the Year 
ended 30th June, 1880, showing the surplus or deficit upon each sub- 
head Appropriation. 



Semce. 


Authorized 

by 

Statute. 

Estimate. 


Expendi- 
ture. 


Expenditure, 
compared with Estimate. 


Less than 
Estimated, 


More than 
Estimated. 


Ontario — Continued. 

Brought forward ..• 


$ cts. 
122,000 00 


$ cts. 
95,599 23 

21,999 88 


$ cts. 


$ cts* 


County Courts — Continued. 

T. A. Lazier 2,200 00 




A. Lacourse 2,199 96 




R. Lyon 2,200 00 

I. P. Toms 2,199 96 






122,000 00 


117,599 11 


4,400 89 
4,400 89 




Expenditure les3 than estimated 

















I certify that this account has been examined under my directions and 
is correct. 



Examined, 

John B. Simpson. 



J. L. McDOUG-ALL, 

Auditor- General. 



a. The travelling allowance of County Court Judges, viz. : $200 per annum each, 
including Algoma, is paid at the same time as the salaries. 



61 



Appropriation Accounts for Fiscal Year ended 30th June, 1880— Continued, 
ADMINISTRATION OF JUSTICE— Continued. 

Account of sums expended, compared with the sums granted for the Year 
ended 30th June, 1880, showing the surplus or deficit upon each sub- 
head of Appropriation. 





Authorized 
Statute. 
Estimate. 


Expendi- 
ture. 


Expenditure 
compared with/Estimate. 




Less than 
Estimated. 


More than 
Estimated. 


Quebec. 
Court of Queen's Bench- 


$ cts. 
6,000 00 


$ eta. 

6,000 00 

4,999 92 
4,999 92 
4,999 94 
4,999 92 


$ cts. 

e 03 

e 03 

06 
08 


$ cts. 






Salaries of four Puisne judges, at $5,000 each 20,000 00 
S. C. Monk 




T. K. Ramsay 






U J. Tessier «■ 




















26,000 00 


25,999 70 


30 








Superior Court — 

Salary of Chief Justice 

W C. Meredith 


6,000 00 


6,000 00 


08 
08 
06 
08 

03 
08 

04 
04 

e 04 

©i 
G 04 

% 08 

08 
08 






45,000 00 




L. E. N, Casault. $5,000 00 




Louis B. Caron 4,999 92 




F. G. Johnson 4,999 92 








Louis A. Jette 4,999 91 








R. McKay 4,999 92 

A. C. Papineau 5,000 GO 














H. T. Rainrille ,.. 4,999*97 




A.Stuart 4^999 92 








F. W. Torrance 5,000 00 

Salaries of thirteen Judges, at $4,000 each.... 
J. W Bosse $3,999 96 


52,000 00 







L. Belano-er 4,000 CO 






J. W. Bourgeois. 4,000 00 

W. W. Chagnon 4,000 00 




M. Doherty 3,999 96 

C.Dunkin 4,000 00 

Chas. Ignace Gill. ...:. 4,000 00 

J. Maguire... 4,0 j0 00 










L. A. Olivier 3,999 96 

A. Polette 3,999 96 










M. A. Plamondon 4.000 00 

L. V. Sicotte 3,999 96 




H. T. Taschereau.. 4,000 00 


10,500 00 






M. Laframboise $3,499 92 

J. McCord 3,499 92 

A. B. Routhicr 3,499 92 












107,499 15 












113,500 00 


113,499 15 


85 




(Jdurt of Vice Admiralty— 


2,000 00 


1,999 92 


08 




Geo. O. K Stuart 











62 



Appropriation Accounts for Fiscal Year ended 30th June, 1880 — Continued. 
ADMINISTRATION OF JUSTICE— Continued. 

Account of sums expended, compared with the sums granted for the Year 
ended 30th June, 1880, showing the surplus or deficit upon each sub- 
head of Appropriation. 



Service. 



Quebec — Continued. 

Circuit allowances a 

Court of Vice Admiralty — 

Salary of Registrar ■ , 

J, Dunbar. b } c, d 

Salary as Marshall ., , 

J. B. Parkin 



Grant. 



13,000 00 



666 Q% 
333 34 



1,000 00 



Expendi- 
ture, 



$ cts.j % cts. 



10,723 00 



636 60 
333 24 



999 84 



Expenditure 
compared with Grant. 



Less than More than 
Granted. Granted. 



$ cts. 
2,277 00 



06 
10 



16 



$ cts. 



I certify that this account has been examined under my directions and 
is correct. 



Examined, 

John E; Simpson. 



J. L. McDOTjaALL, 

Auditor- General. 



63 



i - — — ■ s 

REMARKS. 

a. Over-estimated. 



Ottawa, 24th February, 1880. 



b. Sir, — I have the honor to inform you that I have this day taken action in 
regard to the over-payments in your salary, and have advised the Bank of Montreal, 
Quebec, to pay your salary for February current at $55 55 

Less — Over-payments during 7 months 18 69 

Cash $36 81 

The deduction is caused by your being paid at the rate of $698.64, instead of 
$666.66, amount authorized by Parliament. 

For your further information I quote from a letter signed by Deputy Minister of 
Justice, dated 27th January, 18s0. 

" There seems little doubt that, so far as the Auditor-General is concerned, no 
greater salary can, as the matter at present stands, be paid Mr. Dunbar, than the 
$666.66 per year that being the amount voted by Parliament for the purpose." 

I am, Sir, 

Your obedient servant, 

(Signed) J. L. McDOUGALL, 

Auditor- General 
J. Dunbar, Esq., 

Registrar, Vice-Admiralty Court, 
Quebec. 



Registry, Vice-Admiralty Court, 
Quebec, 1st March, 1880. 

c. Sir, — I have the honor to acknowledge the receipt of your letter of the 24th 
ult., and to state that the sum mentioned therein ($18.61)) has been deducted by the 
Bank of Montreal here from my salary for February on account of the alleged over- 
payment during seven months. 

As I infer from the extract of the letter of the Deputy Minister of Justice, which 
you have been pleased to communicate, that I cannot obtain the equivalent in Canada 
currency for my salary (£150 sterling) through your Department, may I request to 
be informed to whom I should apply on the subject. 

In connection with this matter the Judge of the Admiralty has requested me to 
bring under your notice an error in the report of the Auditor-General, just published, 
where, at page 80, the Vice-Admiralty Court, Quebec, is charged with a grant of 
$13,000 and an expenditure of $11,421.68 for circuit allowances, whereas there has 
never been any such grant to, or expenditure connected with, the Court in question. 

I have the honor to be, Sir, 

Your obedient servant, 



L. McDouoall, Esq., 

Auditor-General, Ottawa. 



(Signed) J. DUNBAR, 

Registrar* 



d. The error roferred to was simply typographical, no spaco being left betweea 
the two items so as to show the circuit allowances a separate item. 



64: 



Appropriation Accounts for Fiscal Year ended 30th June, 1880 — Continued. 
ADMINISTRATION OF JUSTICE— Continued. 

Account of sums expended, compared with the sums granted for the Year 
ended 30th June, 1880, showing the surplus or deficit upon each sub- 
head of Appropriation. 



Service. 


Authorized 
Statute. 
Estimate. 


Expendi- 
ture. 


Expenditure 
compared with Estimate. 


Less than 
Estimated. 


More than 
Estimated. 


Nova Scotia. 

Supreme Court — 

Salary of Chief Justice 

Sir Wm. Young 

Salary of Judge in Equity ,. 

J. W. Ritchie *. 


% cts. 
5,000 00 

""5,oob"oo" 


$ cts. 

4,999 92 

4,999 92 

3,999 96 
3,999 96 
3,999 96 
3,999 96 
3,999 96 


$ cts. 

08 
08 

04 

04 
04 
04 
04 


$ cts. 


Salaries of five Puisne Judges 

W. F. des Barres 


20,000 00 




A. James 






H. McDonald * » 






H. W. Smith. .„ 






R. L. Weatherbee > 














30,000 00 


29,999 64 


36 








Court of Vice-Admiralty — 

Salary of Judge ,........, 

Sir Wm. Young.... , 


600 00 


600 00 














600 00 


600 00 












Circuit allowances. 


4,000 00 


400 00 
900 00 
600 00 
700 00 
700 00 


700 00 




H. McDonald 










H. W. Smith. 






W. F. des Barres 






R. L. Weatherbee , 










I i 




4,000 00 


3,300 00 


700 00 








Expenditure less than estimated., a 

Oounty Courts — 

Salary of Judge for County of Halifax ) 

do six other Judges, at $2,400 each.... J 
G. A. Blanchard , 






700 00 




14,400 00 


2,345 17 
2,345 17 
2,345 17 
2,400 00 
2,345 17 
2,345 17 
2,345 17 




S. Campbell 






M. B. des J Brisav 






J. W. Johnstone, Co. Halifax „ 

W. A. D. Morse 






A. H. Savary 






B- E. Tremaine.. 




2,071 02 












14,400 00 


16,471 02 




2,071 02 






Expenditure more than estimated 








2,071 02 






I 





65 



Appropriation Accounts for Fiscal Year ended SOth June, 1880- — Continued. 
ADMINISTRATION OF JUSTICE— Continued. 

Account of sums expended, compared with the sums granted for the Year 
ended 30th June, 1880, showing the surplus or deficit upon each sub- 
head of Appropriation. 



Service, 



Nova Scotia — Continued. 

County Courts— Continued— 

Travelling allowance of County Court Judges 

G. A. Blanchard 

S. Campbell 

M. B. des Brisy. . 

J. W. Johnstone. . 

W. A. D. Morse 

A. H. Savary 

B. E. Tremaine . 



Authorized 
Estimate. I 



$ cts, 



1,400 00 



Total 



1,400 00 



cts. 



199 92 
199 92 
199 9.2 
199 92 
199 92 
199 92 
199 92 



Expenditure 
compared with Estimate. 



Less than More than 
Estimated. Estimated, 



1,399 44 



51,770 .10 



$ cts. 



08 
OS 
08 
08 
08 
08 
08 



$ cts. 



56 



1 certify that this account has been examined under my directions and 
is correct. 



J. L. McDOUOALL, 

Auditor- General 



Examined, 

John B. Simpson. 



a. Over-estimated. 



8-5 



66 



Appropriation Accounts for Fiscal Year ended 30th June, 1880 — Continued. 

ADMINISTRATION OF JUSTICE— Continued. 

Account of sums expended, compared with sums granted, for the Year 
ended 30th June, 1880, showing the surplus or deficit upon each sub- 
head of Appropriation. 



Service. 


Authorized 
Statute. 
Estimate. 


Expendi- 
ture. 


Expenditure 
compared with Estimate. 

Less than More than 
Estimated. Estimated. 


New Brunswick. 

Supreme Court — 

Salary of Chief Justice (Hon. J. C. Allen) 

do Four Puisne Judges, at $4,000 


% cts. 

5,000 00 
16,000 00 


$ cts. 
4,999 92 


$ cts. 
08 


$ cts. 
I 


Charles Duff , 


3,999 96 
4,000 00 
3,999 96 
3,999 96 
3,999 96 


04 




Charles Fisher , 






A. L, Palmer 




04 
04 
04 




A. R. Wetmore 






J. W. Weldon 














21,000 00 


24,999 76 


24 




Court of Vice-Admiralty — 


600 00 


600 00 














3,200 eo 


400 00 
600 00 
500 CO 
100 00 
400 00 
500 00 










Charles Doff , 






Charles Fisher 




















700 'oT 




J. W. Weldon , 














3,200 00 


2,500 00 


700 00 




Expenditure less than estimated., a 






700 00 










County Court — 

Salaries of five County Judges, at $2,400 each. 
B Botsford 


12,000 00 


| 






2,400 00 
2,400 00 
2,400 00 
2,400 oe 
2,400 00 






Jas. G-. Stevens 
















Ed. Williston 
























12,000 00 
1,000 00 


12,000 00 












Travelling Allowances of County Court Judges.... 
B. Botsford g 


' 19992* 

199 92 
199 92 
199 92 
199 92 


" "o'oi' 

08 
08 
08 
08 










Ed. Williston k 












1,000 €0 


999 60 


40 





I certify that this account has been examined under my directions and 
is correct. 

J. L. McDOUG-ALL, 



Examined, 

John B. Simpson, 

a. Over-estimated. 



Auditor- General. 



67 



Appropriation Accounts for Fiscal Year ended SQt/i June, 1880— Continued. 
ADMINISTRATION OF JUSTICE— Continued. 

Account of sums expended, compared with the sums granted, for the Year 
ended 30th June, 1880, showing the surplus or deficit upon each sub- 
head oi Appropriation. 



Service. 



Manitoba. 

Court of Queen's Bench — 

Salary of Chief Justice 

E. B. Wood ....!..........] 

Salaries of two Puisne Judges, at $1,00*6 each! 

L. Betournay a 

Jos. Dubuc 

J. C. McKeagny , c 



Expenditure less than estimated 

•Circuit Allowances 

E. B. Wood ........ ,'Z'"Z ""..".V*.""" 

L. Betournay '.....'.'.V.'..".!!! 

Jos. Dubuc ....,.'.. d 



Authorized 
Statute. 
Estimate. 



$ cts. 



5,000 00 
8.000 00 



Expendi- 
ture. 



Expenditure 
compared with Estimate. 



Less than 
Estimated. 



$ cts. 



$ cts. 



13.000 00 



1.500 00 



Expenditure more than estimated. 



1,500 00 



4,999 93 | o 07 

1,322 57 ) 
2,533 31 I 3,310 80 
833 32 



9,689 13 



3,310 87 
3,310 87 



1,195 00 
125 00 
250 00 



More than 
Estimated. 



$ cts. 



1,570 00 



i 70 00 

I 70 00 



70 00 



I certify that this account has been examined under my directions and 
is correct. J 



Examined, 

John B. Simpson. 



J. L. McDOUGALL, 

Auditor- General. 



a. Salary paid from 1st July, 1879, to 30th October, to late Judge Betournay. 

b. Salary paid from 13th iSovember, 1879, to HOth June, 1880, to Judge Dubuc. 
e balary paid from 1st July to 31st August, 1879, to late Judge McKeagny. 

d. Under-estimated. 



68 



Appropriation Accounts for Fiscal Year ended 30th June, 1880 — Continued 
ADMINISTEATION OF JUSTICE— Continued. 

Account of sums expended, compared with the sums granted for the Year 
ended 30th June, 1880, showing the surplus or deficit upon each sub- 
head of Appropriation. 



Service. 



British Columbia. 



Supreme Court — 

Salary of Chief Justice , 

Sir M. B. Begbie 

Salary of one Pusine Judge, 

H. P, P. Crease 

Salarv of one Pusine Judge., 

j: H. Gray 



Authorized 

by 

Statute. 
Estimate. 



$ cts. 



5,820 00 



Expendi- 
ture. 



Expenditure, 
compared with Estimate. 



Less than 
Estimated. 



4,850 00 



4,000 00 



County Courts — 

Salaries of five Stipendiary Magistrates vary- 
ing from $2,250 to $3,400 each 

H. M. Ball 

P. O. Rielly 

E. H. Saunders 

W. R. Spaulding 

A. P. Pemberton ,,., 



14,670 00 



$ cts, 

5,820 00 

4,849 92 

3,999 96 

14,669 88 



$ cts. 



13,300 00 



3.399 96 
3,000 00 

2.400 00 
2,250 00 
2,250 00 



04 



More than 
Estimated. 



'3 cts. 



13,300 00 13,299 96 



Circuit Allowances — 
Sir M. B. Begbie .. 
H. P. P. Cruse .... 

J. H. Gray , 

H. M. Ball .. 

P. O. Rielly 

E. H. Saunders ... 
W. R. Spaulding.. 



10,000 00 



Less refunds, 



Expenditure less than estimated., a 



10,000 00 



1,453 00 
297 75 



04 



480 75 
2,135 25 | 
308 75 I 
346 00 



5,021 50 
139 00 



4,882 50 



5,117 50 



I certify that this account has been examined under my directions and 
is correct. 

J. L. McDOUGrALL, 

Auditor- General. 
Examined, 

John B. Simpson. 



a. Over-estimated. 



69 



Appropriation Accounts jor Fiscal Year ended 30th June, 1880 —Continued. 

ADMINISTRATION OF JUSTICE— Continued. 

Account of sums expended, compared with the sums granted, for the Year 
ended 80th June, 1880, showing the surplus or deficit upon each sub- 
head of Appropriation. 



Service. 



Authorized 

Statute. 

Estimate. 



Prince Edward Island. 



Supreme Court — 

Salary as Chief Justice. 

do Master of Rolls .. 
do Vice-Chancellor. 



Circuit Allowances 

E. Palmer 

Jas. Peters .... 
Jos. Hemsley. 



County Courts — 

Salaries of three Judges , 

Dennis 0. M. Reddin a 

George Alley b 

Wm. H. Pope, 1st July to 8th October 

Thos. Kelly, 24th Oct to 39th June... c 



$ cts. 



2,000 00 
2,500 00 
2,500 00 



Expendi- 
ture. 



Expenditure 
j compared with Estimate, 



Less than 
Estimated. 



More than 
Estimated. 



$ cts. 



3,000 00 
2,499 96 
2.449 96 



8,000 00 j 7,999 92 



600 00 



600 00 



Expenditure more than estimated. 



Travelling allowance of County Court Judges..... 

D. O. M. Reddin d 

Geo. Ally e 

W. H. Pope / 

Thos. Kelly g 



6,000 00 



,000 00 



600 00 



Expenditure less than Estimated. 



200 01 
200 04 
200 04 



600 09 



2,400 00 

2,400 00 

649 98 

1,376 38 



6,826 36 



600 00 



199 92 

199 92 

55 91 

137 57 



593 32 



% cts, 



04 
04 



08 



6 68 



6 68 



$ cts, 



01 
04 
04 



09 



400 00 
400 00 

26 36 



826 36 
826 36 



I certify that this account has been examined under my directions and 
is correct. 



Examined, 

John B. Simpson. 



J. L. McDOUGALL, 

Auditor- Generql. 



a, b and c. Under-estimated. 
d, e, f and g. Over-estimated. 



70 



Appropriation Accounts for Fiscal Year ended 30th June, 1880 — Continued* 

ADMINISTRATION OF JUSTICE— Continued. 

Account of sums expended, compared with the sums granted for the Year 
ended 30th June, 1880, snowing the surplus or deficit upon each sub- 
head of Appropriation. 



Service. 


Authorized 

by 
Statute. 

Estimate. 

$ cts. 
9,000 00 


Expendi- 
ture. 


Expenditure 
compared with Estimate. 


Less than 

Estimated. 


More than 
Estimated. 


North- West Territories. 
Salaries of three Stipendiary Magistrates 


$ cts. 

3,000 00 
3,000 00 


$ cts. 


$ cts. 














Expenditure less than estimated., a 


9,000 00 


6,00® 00 


3,000 00 ! 








E. Richard, Sheriff 




1,200 00 




1,200 00 









Expenditure more than estimated b 








1,200 00 








Travelling expenses of Stipendiary Magistrates in 


4,500 00 


582 no 

829 61 

100 00 

79 85 






M. Ryan 




Hugh Richardson , 






J. Campbell, waggon 




















4,500 00 


1,591 46 






Expenditure less than estimated .. c 






2,908 54 











I certify that this account has been examined under my directions and 
is correct. 



Examined, 

John B. Simpson. 



J. L. McDOUOALL, 

Auditor- General. 



a. Caused by there being only two Magistrates (Messrs. Eyan and Eichardson) 
employed, 

b. Though estimated by Statute, no appropriation was made. 

c. Over-estimated. 



71 



Appropriation Accounts for Fiscal Year ended 30th June, 1880 — Continued. 

ADMINISTRATION OF JUSTICE— Continued. 

Miscellaneous Justice. 

Account of sums expended, compared with the sums granted, for the Year 
ended 30th June, 1880, showing the surplus or deficit upon each sub- 
head of Yote. 



Service. 



A. Lash, professional services, McMaster vs. 

Queen 

A, Lash, professional services, in re. Grand 

Juries 

A. Lash, professional services, Hudson's Bay 

Company's losses 

A. Lash, professional services, short term pris- 
oners, St. John, N B., Penitentiary 

A. Lash, professional services, in re. MacLean, 

Roger & Co 

Edouard Richard, travelling expenses 

do in re. Swift-runner 

Isaac Cowie, in re. Stolen horses 

George Verey, professional services, in re. Ka-Ka- 

Ki-Kutchiu, or Swift-runner 

Cash and clothing supplied prisoner Bennett 

D, O'Connor, professional services, in re. Rescue 

Company.. 

Rations and clothing to N.-W. Territory prisoners 

J. W. Brereton, travelling expenses 

do salary as Commissioner of Police.. 

J. A. M Aikens, expenses of Commission 

Lt.-Gov. Laird, fees to witnesses in Criminal 

Cases 

A- Bissonette, in re. forgery Canada Post Stamps.. 
Dan'l McPhelan, in re. Queen vs. John Creighton. 

Sundry persons, for notes in Criminal Cases 

Queen's Printer, printing, binding, &c 



Grant. 



Expendi- 
ture. 



Expenditure 
compared with Grant. 



Less than j More than 
Granted. | Granted. 



$ cts. 
15,000 00 



$ cts. 

50 00 

25 00 

100 00 

200 00 

20 00 

750 00 

512 00 

14 17 

30 00 

42 00 

60 20 



$ cts. 



$ cts. 



818 30 


92 


00 


999 


96 


915 


82 


357 55 


44 


65 


28 


00 


321 


10 


21 86 



1 15,000 00 



Expenditure less than estimated a 



5,402 61 



9,597 39 
9,597 39 



Better Prevention of Crimes Act. 



| Hon. E. A. Derey 

J Hod. P. J. O. Chauveau. 
Hon. Chas. Alleyn 



300 00- 



300 00 



100 00 I, 
100 00 I 
100 00 i 



300 00 



I certify that this account has been examined under my directions and 
is correct. 

Examined, J. L. McDOUaALL, 

John B. Simpson, Auditor- General. 

a. Over-estimated. 



Appropriation Accounts for Fiscal Year ended SOth June, 1880 — Continued. 

ADMINISTRATION OF JUSTICE— Continued. 

Account of sums expended, compared with the sums granted for all Services 
Recapitulated, for the Year ended 30th June, 1880, showing the surplus 
or deficit upon each sub-head of Appropriation. 



Servi. e. 



Grant by 
Vote. 



►Supreme Court and Exchequer Court 

of Canada , ...... - 

Supreme Court, staff salaries 

do Contingencies 

Ontario — 

Court of Appeal.. 

Queen's Bench.. 

Chancery 

Common Pleas 

Maritime Court 

County Courts ...... 

Circuit allowances 



Quebec — 

Queen's Bench 

Superior Court 

Vice Admiralty 

do Registrar. 

do Marshall.. 

Circuit allowances... o 



Nova Scotia — 

Supreme Court 

Vice Admiralty 

Circuit allowances 

County Courts 

Travelling allowance of County 
Court Judges 



New Brunswick — 

Supreme Court , 

Vice Admiralty 

Circuit allowances 

County Courts. , 

Travelling allowance of County 
Court Judges 



Manitoba— - 

Queen's ^ench 

l ircuit allowances. 



North-West Territories — 

Salaries of three Stipendiary 
Magistrates J 

Travelling expenses of three Sti- 
pendiary Magistrates 

Yj. RicharJ, Sheriff. , I 



I 

I 
Authorized I 

by Statutory! 
Estimate. 1 



Jxpendi- 
ture. 



cts. 



3,285 00 
5,000 00 



500 00 



6W 66 
333 34 



1,500 00 



4,500 00 



•-> CHS. 

45.600 00 


21,000 00 
16,000 00 


16,000 00 
16,000 00 


600 00 


122,000 00 


13,000 00 


26,000 00 


113,500 00 
2,000 00 


* 13,000 00 


30,000 00 
600 00 


4,000 00 
14,400 00 


1,400 00 



21, COO 00 

600 00 

3,200 00 

12,000 00 

1,000 00 



13,1.00 00 



British Columbia— 

Supreme C«,urt 

County Courts 

Circuit allowances. 



9,000 00 



$ cts. 

45,f.99 84 
3,460 00 
5,465 95 



20,999 P4 

15,999 92 

15,999 93 

15,999 9 J 

670 60 

117,599 11 

11,800 00 



25,999 70 | 
113,499 15 | 
1,999 92 ! 
66n 60 
333 24 
10,723 00 



29,999 64 

6no 00 

3,300 00 

16,471 02 

1,399 44 



24,^99 76 

600 00 

2,500 00 

12,000 00 

999 60 



9,6^9 13 
1,570 00 



6,000 00 

2,591 46 
1,200 00 ! 



14,669 88 



Expenditure 
i Compared with Grant. 



Less than More than 
Estimated. Estimated. 



10,000 00 



14,670 00 , 

13,300 00 13.299 96 | 

4,88J 50 



ts. 



16 


16 


08 


07 


08 


429 40 


4,400 89 


1,200 00 



30 
85 
08 
06 

10 
2,277 00 



36 
700 00 

56 



•S 



cts. 



175 00 
465 95 



2,071 02 



3,999 76 



700 00 




40 




3,310 87 
3,000 00 




70 00 


2,908 54 


'"1,200 00 


12 

04 

5,117 50 





73 



Appropriation Accounts for Fiscal Year ended oOth June, 1880 — Continued. 

ADMINISTRATION OF JUSTICE— Continued. 

Account of sums expended, compared with the sums granted for all Services 
Recapitulated, for the Year ended 30th June, 1880, showing the surplus 
or deficit upon each sub-head of Appropriation. 



Service. 



Grant by 'vt's^ltll' Expend!- 

Vote.' ibyktatu oryi t » nrA 

Estimate. 



Expenditure 
Compared with Grant. 



Less than | More than 
I Estimated. Estimated. 



Prince Edward Island- - 

Superior Court 

Circuit allowances 

County Courts 

Travelling allowance of County 

Court Judges 

Miscellaneous Justice 

Better Prevention of Crimes A.ct 



Expenditure less than estimated 




41,085 00 j 558,070 00 



574,311 41 | 33,651 77 , 8,808 18 
24,843 59 



I certify that this account has been examined under my directions and 
is correct. 



Examined, 

John B. Simpson. 



J. L. McDOUGALL, 

Auditor- General, 



74 



REMARKS. 

a. Up to the commencement of the current year Mr. Justice Sanders had been 
receiving an annual salary of $3,000, but 35 Vic. cap. 20, only authorises the amount 
paid this year. The following letters will explain themselves : 

Audit Office, Ottawa, 2nd March, 18h0. 

Sir, — I have had under consideration for some time the apparent over-payment 
in your salary as Stipendiary Magistrate for Lilooet and Clinton, B.C. The Act 
provides for payment to you of $2,400 per annum, but I find you received last year 
$2,999.96, and that you are being paid at that rate now. I have, therefore, advised 
the Auditor to pay your salary for March and subsequent months at the rate of 
$2,400, viz: $200 per month, less over-payments during eight months of $400. This 
may be refunded as you may arrange with the Auditor (to whom I have sent 
instructions), either in a bulk sum or by monthiy instalments of $100, so the account 
be squared by the end of the current fiscal year, viz : 30th June, 1880. 

For your further information I may state that, on addressing the Department 
of Justice in relation to the matter, I received the following reply : — " In reply, to 
yours of the 25th inst, respecting the salary paid to the Stipendiary Magistrate at 
Lilooet and Clinton, B.C., I have the honor to say that I know of ro authority for 
the payment of his salary except 35 Vic., cap. 20, which fixes it at $2,400 per 
annum. 

(Signed) Z. A. LASH, 

D. M. J. 
I write the Auditor by this mail and 

Have the honor to be, Sir, 

Your obedient servant, 

J. L. McDOUGALL, 

Auditor-General. 
Mr. Justice Sanders, 

Lilooet and Clinton, 

Victoria, B.C. 



Department of Justice, 22nd June, 1860. 

Sir, — I am in receipt of a letter from Judge Sanders, of Clinton, B.C., respecting 
his salary. He informs me that he has received no salary for three . months, the 
Assistant Auditor at Victoria having apparently been instructed not to pay him 
any. You will remember that the difficulty with respect to his salary is confined 
merely to the difference between the amount mentioned in the Statute and the $3,000 
which he had actually received up to this year. There can be no reason whatever 
for withholding payment to the judge of the amount allowed by the Statute, leaving 
the balance in abeyance until some satisfactory conclusion is arrived at with respect 
to it. 

I think you should telegraph your agent at Victoria to pay Judge Sanders his 
salary at the rate mentioned in the Statute until further orders. 

I am, Sir, 

Your obedient servant, 

(Signed) Z. A. LASH, 

D. If. J. 



75 



Appropriation Accounts for Fiscal Year ended 30th June, 1880 — Continued. 

DOMINION POLICE. 

Account of sums expended, compared with the sum granted for the 
Dominion Police, for the Year ended 30th June, 1880, showing the 
surplus or deficit upon the Appropriation. 



Service. 


Grant, 


Expendi- 
ture. 


Expenditure 
compared with Grant. 


Less than i More than 
Granted. Granted. 


Dominion Police. 
1 Superintendent, at $2.00 rer diem 


$ cts. 
12,747 25 


$ cts. 

732 00 

638 75 

602 25 

2,190 00 

1,022 00 

5,863 45 

747 25 

572 35 


$ cts. 


% cts. 


1 Polceman, at 1.75 do 






1 do 1 65 do 






4 do 1.50 do 






2 do 1.40 do 






11 do 1.25 do 

Detective Carpenter. 






Uniforms — N. & T. Garland, blue cloth 
C Esmonde, buttons 


$171 60 

6 30 

5 36 

168 44 

37 80 

9 05 

10 00 

42 80 

99 50 
21 50 






P. Stringer, for making 

Caps 

Woollen gloves 

Car tickets 

Stationery 

H. St. Ormani, services and travelling 
expenses 














12,747 25 


12,368 05 


379 20 




Expenditure less than estim 






379 20 













I certify that this account has been examined under my directions and 
is correct. 



J. L. McDOUGrALL, 

Auditor- General 



Examined, 

John B. Simpson. 



•76 



Appropriation Accounts for Fiscal Year ended SOth June, 1880 — Continued. 

PENITENTIARIES. 

Account of sums expended, compared with the sums granted for the 
Kingston Penitentiary, for the Year ended 30th June, 1880, showing 
the surplus or deficit, upon each sub-head of Yote. 



Service. 



Staff Salaries— 

1 Warden 

1 Deputy 

2 Chaplains— Protestant 

— Roman Catholic 

1 Surgeon 

1 Accountant 

1 Warden's Clerk 

1 Chief Keeper , 

1 Storekeeper. 

1 Schoolmaster 



1 Steward 

1 Clerk of Works and Chief Trade In- 

structor, - . 

2 Trade Instructors— 1st Class 

4 do — 2nd Class 

1 Hospital Keeper 

6 Keepers a 

43 Guards 

2 do Insane Ward b 

4 Teamsters 

1 Matron 

1 Deputy-Matron , 

1 Assistant-Deputy , c 

Retiring gratuities d 

Uniforms..... e 

Maintenance.. / 

Working expenses g 

Capital Account h 

Amount required for 50 convicts of St. Vincent de 

Paul Extension, not ready in time . 

This has been used for Industries, equal to i 



Expenditure less than estimated. 



Grant. 



Expendi- 
ture. 



Expenditure 
compared with Grant. 



Less than 
Granted. 



j % cts. 
I 

2,600 00 

1,400 00 

1,200 00 

1,200 00 

1,800 00 

1,000 00 

700 00 

800 00 

700 00 

600 00 

650 00 



1,000 
1,400 
2,240 

700 

3,000 

19,350 

900 
1,400 

500 

300 



1,925 

1,598 

56,288 

20,366 

1,300 



S cts. | $ cts. 



More than 
Granted. 



$ cts. 



2,600 00 

1.400 00 

1J200 00 

1,200 00 

1,800 00 

999 98 

699 96 

799 92 

699 96 

600 00 

649 92 t 

999 96 I 
1,399 92 ! 
2,239 68 

699 96 
2,499 60 

18,606 43 

1,399 68 
499 92 
300 00 
142 34 



02 
04 
08 
04 



6,000 00 



1,570 28 
45,162 22 
17,479 07 

1,068 03 



5,797 07 



500 40 

1,643 57 1 

32 
08 



1,925 00 

27 72 

11,126 36 

2,886 93 

231 97 



202 93 



130,917 58 112,513 90 I 18,546 02 



18,403 68 



142 34 



142 34 



I certify that this account has been examined under my directions and 
is correct. 



J. L. McDOUaALL, 

Auditor- General. 



Examined, 

John B. Simpson. 



nn 



REMARKS. 

a. Saving of one Keeper's salary. 

b. Saving arises from irregular services of some and non-employment of other 
Guards for various periods. 

c. No authority for this expenditure. 
d to i. Over-estimated. 



78 



Appropriation Accounts for Fiscal Year ended 30th June, 1880 — Continued. 
PENITENTIAEIES- Continued. 



Account of sums expended, compared with the sums granted for the St* 
Yincent de Paul Penitentiary, Quebec, for the year ended 30th 
June, 1880, shewing the surplus or deficit upon each sub-head of Yote. 



Service. 



Staff Salaries — 

1 Warden ,..,... 

1 Deputy- Warden 

1 Protestant Chaplain 

1 Roman Catholic Chaplain 

2 Surgeons 

1 Accountant.. , , a 

1 Warden's Clerk b 

1 Chief Keeper c 

1 Storekeeper.... d 

1 Schoolmaster 

1 Steward 

1 Clerk of Works and Trade Instructor... / 

2 Trade Instructors g 

1 do 

2 do h 

1 do j 

1 Hospital Keeper k 

1 Engineer ........... , 

8 Keepers , I 

24. Guards , 

1 Messenger , 

1 Farm Gardener , n 

2 Teamsters o 

3 Probationers p 

Retiring gratuities q 

Uniforms 

Maintenance r 

Working expenses, s 



Expenditure 
compared with Grant. 



More than 
Granted. 



Expenditure more than estimated 




I certify that this account has been examined under my directions and 
is correct. 



J. L. McDOUGrALL, . 

Auditor- General. 



Examined, 

John B Simpson. 



79 



REMARKS. 

a to o, inclusive. Caused by inequality of monthly payments and annual salaries. 

p. No authority for this expenditure. 

q and r. Over-estimated. 

s. Under-estimated. 

The over expenditure on the whole Vote was made although the appropriation 
books in the Audit Office did not indicate the over expenditure until after the close of 
the fiscal year, part of the disbursements at the Penitentiary having been made from 
$400 retained in the hands of the Warden and Accountant from the appropriation of 
the previous year. 



Ottawa, 2nd December, 1880. 

Sir, —In reply to yours of the 22nd November, regarding over-expenditure of 
St. Vincent de Paul Penitentiary, I have the honor to report as follows : When the 
accounts of the above named Penitentiary were received in this office, authority was 
asked for the full amount named in the Schedule, viz., $6,156.93, when the actual 
amount required was $5,968.32, as $188.61 had been paid out of the Contingent Fund 
during the month, and should have been deducted from the Schedule. 

A refund deposit for $188.61, was made on 5th October, I8ti0. 

I have the honor to be, Sir, 

Your obedient servant, 

Z. A. LASH, 

D. M. </. 

J, L. MCDOUGALL, 

Auditor-General, Ottawa. 



80 



Appropriation Accounts for Fiscal Year ended 30th June, 1880 — Continued. 
PENITENTIARIES— Continued. 

Account of sums expended, compared with, the sums granted for the St. 
John, N.B., Penitentiary, for the Year ended 30th June, 1880, 
showing the surplus or deficit upon each sub-head of Vote. 



Service. 



Staff Salaries — 

1 Warden 

2 Chaplains 

1 Surgeon 

1 Accountant 

1 Chief Keeper 

1 Steward, Storekeeper and Schoolmaster .... 

3 Keepers and Instructors 

6 Guards a 

2 do 

1 Porter and Warehouse Clerk 

1 Matron 

1 Deputy-Matron 

Night- Watchman b 

Retiring gratuities , c 

Uniforms. , , 

Maintenance d 

Working expenses e 

Industries f 

Broom corn g 



Expenditure more than estimated, 



Grant. 



$ cts. 

1,400 00 
800 00 
600 00 
900 00 
500 00 
700 00 
1,500 00 
2,700 00 
800 00 
450 00 
250 00 
180 00 



Expendi- 
ture. 



Expenditure 
compared with Giant. 



Less than More than 
Granted. ' Granted. 

t 



550 00 

486 00 

11,924 56 

3,968 00 



% cts. 

1,400 00 j 
799 92 
600 00 
900 00 
499 92 
699 84 
1,499 76 
2J64D 96 
799 92 
450 00 
249 96 
180 00 
360 00 



$ cts. j 



08 



$ cts. 



2,200 00 



29,908 56 



292 50 

11,956 86 

3,993 12 

1,616 28 

1,548 81 



50 04 
08 



04 



550 00 
193 50 



651 19 



30,496 85 



1,445 41 



360 00 



32 30 

25 12 

1,616 28 



2,033 70 

588 29 



I certify that this account has been examined under my directions an< 
is correct. 

J. L. McDOUGALL, 

Auditor- General. 
Examined, 

John B. Simpson. 



a. Caused by a sixth Guard only receiving at rate of S-400 per annum, 

b. Not provided for in the Estimates. 

c. Apparently not required. 
d and e. Over-estimated. 

/. Not provided for in Estimates. 
g. Over-estimated. 



81 



Appropriation Accounts for Fiscal Year ended 30th June, 1880 — Continued. 

PENITENTIARIES— Continued. 

Account of sums expended, compared with the sums granted for the 
Halifax, N.S., Penitentiary, for the Year ended 30th June, 1880, 
showing the surplus or deficit upon each sub-head of Yote. 



Service. 



Staff Salaries— 

1 Warden 

2 Chaplains ... 

1 Surgeon 

1 Accountant, Schoolmaster and Warden's 

Clerk 

1 Chief Keeper, Steward and Storekeeper 

4 Trade Instructors 

1 do 

5 Guards 

1 Messenger 

1 Matron... 

1 Tailor .., a 

Retiring gratuities b 

Uniforms c 

Maintenance d 

Working expenses e 

Industries / 

Removing prisoners to Kingston, and trans- 
port g 



Expenditurejess than estimated. 



General Penitentiary, Maritime Provinces. 



Fuel 

Petty accounts. 

Lithographing cheques — ... 

Stationery Office and Queen's Printer 



Grant. 



$ cts. 

1,406 00 

800 00 
500 00 



800 00 
600 00 

2,000 00 
700 00 

2,250 00 
450 00 
250 00 

"'425 00 

528 00 

6,703 50 

1,900 00 

500 00 



19,8C6 50 



Expendi- 
ture. 



Expenditure 
compared with Grant. 



$ cts. 

1,400 00 
799 92 
499 92 

799 92 
600 00 

1,999 68 
699 96 

2,250 00 
450 00 
249 93 . 
28 68 ! 

i 

391 57 j 

5,992 99 I 
879 20 1 
479 38 

683 22 



Less than 
Granted. 


More than 
Granted. 


$ cts. 


% Ct9. 


08 
08 

08 

""6*3*2* 

04 








07 


28 68 



425 00 

136 43 

710 51 

1,020 80 

20 62 



18,204 37 



2,314 03 



1,602 13 



683 22 
711 90 



1,365 10 
69 75 
32 97 
21 41 



h 1,489 23 



I certify that this account has been examined under my directions and 
s correct. 

J. L. McDOUGALL, 
Examined, Audi tor- General. 

John B. Simpson. 



a. Not provided for. There is a payment included in the item " Rations," equal 
to $23.82, for the same service. 

b. Apparently not required. 

c. d. e and/. Overestimated. 
g. Not provided for. 

h. Paid out of General Yote. 
8-(J 



82 



Appropriation Accounts for Fiscal Year ended 30th June, 1880 — Continued, j 

VOTE— PENITENTIARIES— Continued. 

Account of sums 'expended, compared with the sums granted for the 
Stoney Mountain Penitentiary, Manitoba, for the Year ended 30th 
June, 1880, showing the surplus or deficit upon each sub-head of Vote. 



Service. 



Staff Salaries— 

1 Warden 

1 Chief Keeper a 

2 Chaplains b 

1 Surgeon c 

1 Accountant and Storekeeper d 

5 Guards, at $600 each e 

1 Steward f 

Allowance for Trade Instructor 

1 Messenger and Guard 

Extra Guard g 

Retiring gratuities h 

Uniforms M j 

Maintenance k 

Working expenses I 

Capital Account — Land, &c , m 

Industries n 



Grant. 



Expendi- 
ture. 



$ cts. 

1,400 00 
800 00 
400 00 
800 00 
800 00 

3,000 00 
650 00 
220 00 
600 00 



325 00 

352 00 

6,567 20 

4,322 00 

200 00 

50 00 



Expenditure more than estimated 



20,486 20 



Expenditure 
compared with Grant. 



Less than 
Granted. 



$ cts. 

1,400 00 
799 92 
399 84 
799 92 
799 92 

3,124 96 I 
649 92 
220 00 
600 00 
300 00 
313 08 
393 15 

6,096 56 

6,967 51 

328 51 

34 90 



More than 
Granted. 



23,228 19 



$ cts. $ cts. 



124 96 



300 00 

41 15 
2,645 51 

128 51 




498 14 



3,240 13 
2,741 99 



I certify that this account has been examined under my directions and 
is correct. 

J. L. McDOUOALL, 

Auditor- General. 
Examined, 

John B. Simpson. 



83 



REMARKS. 



a to/, inclusive. Caused by inequality of monthly payments on annual salaries. 
e. This apparent over-payment on salaries was authorised from the Supplement- 
ary Vote of $3,101. tl 
g. JSTo authority for this payment. 
h, k and n. Over-estimated. See note (1). 
;, I and m. Under-estimated. See note (2). 

(1). In the details as shown by this account, in Part III., Public Accounts, 
under the item clothing will be found coal oil and soap, salt, flour, tobacco, carrots 
prize seed and sacks of flour. 

Under retiring gratuities will be found clothing, books for Roman Catholic 
library, medical extras, and travelling expenses of Warden and officers, and rent of 
house for Guard. 

Under rations will be found a mower and harvester. 
" light will be found pay of extra Guard. 
11 heating will be found sacks of flour. 
" armoury will bo found flour and soap. 
" stationery will be found 17 days cutting ice. 
" library will be found medical extras, et hoc paritu. 
(2.) There was received for the maintenance of lunatics the sum of 8*2,877.80, 
which will make tho apparent over-expenditure of this institution an under expendi- 
ture of $135.81. r 



S-6J 



84 



Appropriation Accounts for Fiscal Year ended ZOth June> 1880 — Continued. 

PENITENTI AKIES— Concluded, 

Account of sums expended, compared with the sums granted for the New 
Westminster, B.C., Penitentiary, for the Year ended 30th June, 
1880, showing the surplus or deficit upon each sub-head of Yote. 



Service. 



Staff Salaries— 

1 Warden 

2 Chaplains a 

1 Surgeon b 

1 Accountant and Storekeeper c 

1 Chief Keeper d 

1 Steward and Guard e 

5 Guards, at $600 each / 

1 Messenger and Guard 

1 Schoolmaster 



Uniforms g 

Maintenance h 

Working expenses j 

Capital Account (organization and equipment k 
Industries I 



Expenditure less than estimated. 



Grant. 



Expendi- 
ture. 



Expenditure 
compared with Grant. 



$ cts.j 

1,200 00 
400 00 
500 00 
800 00 
800 00 
650 00 

3,000 00 
600 00 
200 00 



Le?s than 
Granted. 



950 00 

3,445 55 

1,700 00 

2,000 00 

100 00 



16,345 55 



$ cts. 

1,200 00 
399 84 
499 92 
799 92 I 
799 92 
624 64 

3,025 00 
600 00 



100 00 

100 00 

69 44 

5,138 90 

1,281 86 

556 20 



$ cts, 



16 
08 
08 
08 
25 36 



More than 
Granted. 



$ CtSv 



880 56 



418 14 
1,443 80 

100 00 



25 00 



1,693 35 



15,195 64 



2,868 26 



1,149 91 



1,718 35 



RECAPITULATION. 








Kingston, Ont 


130,917 58 
71,944 92 
29,908 56 
19,806 50 
20,486 20 
16,345 55 


112,513 90 
72,131 16 
30,496 85 
18,204 37 
23,228 19 
15,195 64 


18,403 68 




St. Vincent de Paul, Que 

St. John, N.B 


186 24 


""1,602" 13* 


588 29- 


Halifax, N.S 






2,741 99 


New Westminster, B.C 


1,149 91 






289,409 31 

_ , M 


271,770 11 


21,155 72 


3,516 52 


Less received for maintenance of lunatics 
in Manitoba 






17,639 20 
2,877 80 














Expended on account of general Peni- 
tentiary, Maritime Provinces a 

Actual expenditure less than estimated ... 


14,761 40 

1,489 23 

16,250 63 





I certify that this account has been examined under my directions an< 
is correct. 

J. L. McDOUGALL, 
Examined, Auditor- General. 

John B. Simpson. 



85 



REMARKS. 



a to d, inclusive. Caused by inequality of monthly payments and annual salaries 

e. Caused by ono guard in September receiving pay only from 1st to 16th. 

f. Caused by extra guard in September receiving pay from 15th to 30th. 
g t j, k and I. Over-estimated. 

h. Under-estimated. 



a. This expenditure was not provided for, and, therefore, paid out of the general 
T.ote. 



Audit Office, 11th November, 1830. 

Sir, — I find that several of the Penitentiaries dispose of their manufactures on 
time instead of for cash. I should like the cash system exclusively followed. 

With reference to the expenditure, the sub-heads of the appropriation are further 
subdivided by your Department for the guidance of the Wardens of the several 
Penitentiaries. The Wardens do not invariably follow the subdivisions, but charge 
to one subdivision what belongs to another. Please instruct them to make the charges 
150 that expenditures for goods or services of any kind shall appear under their 
proper headings. 

With the appropriations as they are now made no one but your own Department 
•can object should any of your subdivisions be over-expended. 

Even should the sub-divisions be given in the estimates submitted to Parliament, 
there is nothing to prevent any disagreement between the sub-heads of the vote and 
the expenditure, while the total expenditure is within the vote. 

I have the honor to be, Sir, 

Your obedient servant, 

J. L* McDOUGALL, 

Auditor-General. 
Z. A. Lash, Esq., 

Deputy Minister of Justice. 



Ottawa, 2nd December, 1880. 

Sir, — In reply to yours of the 22nd November, in re., expenditure of Kingston 
Penitentiary for fiscal year ended 30th June, 1880, I have the honor to report as 
follows : 86,000 was placed in the Estimate for Maintenance of 40 convicts expected 
to be transferred from the St. Vincent de Paul Penitentiary ; the transfer did not 
take place, and this amount was not used. $2,000 for gratuities to retiring officers 
was also unexpended. There being a less number pardoned than estimated for, 
$1,117 was unexpended under this head. The prison population for 1879-80 was 23 
less than estimated for, and contract price of rations and other supplies being less 
than anticipated, left an unexpended balance of $8,886.68 for Maintenance. 

During the year it was not found necessary to make as many repairs to build- 
ings or machinery as usual, this left a balance of $400 to credit of working expenses. 

I have the honor to be, Sir, 

Your obedient servant, 

Z. A. LASH, 

D. M. J. 
J. L. McDougall, Esq., 

Auditor-General, Ottawa. 



8tf 



Appropriation Accounts for Fiscal Year ended 80//t June, 1880 — Continued 

LEGISLATION. 

Account of sums expended, compared with the sums granted for the Year 
ended 30th June, 1880, showing the surplus or deficit upon each sub- 
head of Yote. 



Service. 



Senate. 

Salaries and contingencies a 

To meet expenditure in connection with Senate 
Hansard 



House of Commons. 

Salaries, per Clerk's estimate b 

Expenses of Committees, extra Ses- 
sional Clerks, &c c $10,300 00 

Supplementary , 2,455 00 



Contingencies d 19,600 00 

Supplementary 1,546 31 



Publishing Debates 15,000 00 

Supplementary 4,425 00 

Salaries and Contingencies, per Sergeant-at-Arm's 
estimate , e 



Miscellaneous. 

Grant to Parliamentary Library, including $3,000 
for Law Books 

Salaries of Officers (additional) and 

Contingencies of Library $5,000 00 

Supplementary 500 00 



Printing, binding and distributing the 

Laws 12,000 00 

Supplementary 2,500 00 



Grant. 



Expendi- 
ture. 



$ cts. 

51,518 00 
3,000 00 



58,350 00 

12,755 00 

21,146 31 

19,425 CO 
28,050 00 

7,000 00 
5,500^00 



$ cts. 

47,113 68 
4.825 00 



57,608 33 

13,606 20 

19,252^69 

14,087 47 
29,753 24 

7,000 00 
3,282 86 



Expenditure 
compared with Grant. 



Les3 than 
Granted. 



Printing, printing paper and book-binding I 70,000 00 



14,500 00 j 9,582^63 



Contingencies of Clerk of Crown in Chancery. 
Miscellaneous printing 



1,200 00 
2,000 00 



60,177 29 
80 97 
988 31 



More than 
Granted. 



$ cts, 



741 67 



1,893 62 
5,337 53 



2,217 14 



4,917 37 
9,822 71 
1,119 03 
1,011 69 



cts. 



1,825 00 



851 20 



1,703 24 



I certify that this account has been examined under my directions an" 
is correct. 



J. L. McDOUaALL, 

Audi tor -General. 



Examined, 

Geo. C. Bolton. 



87 



Appropriation Accounts for Fiscal Year ended 30th June, 1880 — Continued. 

LEGISLATION— Continued. 

Account of sums expended, compared with sums estimated under Statute, 
for the Year ended 30th June, 1880, showing the surplus or deficit 
upon each sub-head of Vote. 



Service. 



Grant. 



Senate- 
Salary of the Speaker... 

Indemnity to Members $77,000 00 

Mileage do 10,558 80 



House of Commons — 

Salary of the Speaker. 
Jndemniiy to Members. 
Mileage do 



$206,000 00 
26,000 00 



Library — 

Officers and Contingencies 

Expenses of Elections — 
Estimate authorized by Statute, 36 Vic, cap. 9. 

Argenteuil 

Bonaventure • 

Carleton, N.B 

Carleton, N.S, 1879 

Charlotte, X.B., 1878 

Chateauguay.. 

Cornwall 

Durham 

Laprairie .... 

Montmorency = 

Marquette, 1878 

do 1880 

Nicolet 

Xorth Lanark 

Provencher 

St. Maurice 

Sunbury 

Three Rivers 

Westmoreland 

Yale and Kootenay 

Yamaska 

York, N.B., 1878 

Ballot boxes, locks 

Professional services in connection with Elec- 
tion, Montreal West, 1878 



$ cts. 
4,000 00 



87,558 80 
4,000 00 



232,000 00 



Expendi- 
ture. 



$ cts. 
4,000 00 

82,624 40 

3,999 96 

221,786 20 



12,610 00 I 12,610 00 



5,000 00 



Expenditure 
compared with Grant. 



Less than 
Granted. 



More than 
Granted. 



Expenditure more than estimated 
Controverted Elections : 

Argenteuil 

Bellechu^se 

Cornwall 

Missisquoi 

Montmagnv 

Richelieu 



519 21 

76 05 

163 70 

273 60 

545 63 

354 19 

212 06 

9 00 

11 00 

316 39 

323 15 

113 35 

13 50 
399 87 
360 55 

20 75 

4 00 

5 00 
373 77 
838 38 
372 97 

50 00 ' 
20 00 ; 

14 99 ! 



5, COO 00 



5,421 11 



143 86 
143 50 
264 75 
132 00 
13 00 
159 72 



Expenditure not estimated., 



856 83 



$ cts. 

4,934 40 
01 

10,213 80 



cts. 



421 11 



856 83 



I certify that this account has been examined under my directions and 
is correct. 

Examined, J. L. McDOUGrALL, 

G-eo C Boltox. Auditor- General 



88 



Appropriation Accounts for Fiscal Year ended 30th June, 1880 — Continued. 

LEGISLATION— Continued, 
(a) Salaries and Contingencies of the Senate. 



Name. 



Service. 



Robt. Le Moine., 



Fennings Taylor 



Grant. 



Expendi- 
ture. 



Peter Miller 

Neil W. McLean. 



A. A. Boucher 



Clerk, Master in Chancery, Cashier 

and A ccountant , 

Deputy Clerk, Clerk Assistant and' 

Master in Chancery | 

E. L. Montizambert.. ( Law Clerk, Clerk of Committees and 

j English Translator I 

Rev.Canon Johnston Chaplain I 

James Adamson iSecond Clerk, Assistant Clerk of 

I English Journals and first Eng- 
lish Clerk. I 

Second English Clerk and Clerk of 

Routine and Proceedings.. , | 

Third English Clerk and Clerk of| 

Private Bills 

Third Clerk, Assistant French Trans- 
lator and Clerk 

First French Translator and Clerk... 

Clerk of French Journals, Second 

French Translator and Sergeant- 

at-Arms 

Assistant Clerk of the French Jour- 
nals and Deputy Sergeant-at- 

Arms 

R. W. Stephen Assistant Accountant and Clerk 

Alex, Souter Junior Clerk 

R. E. Kimber Gentleman Usher of the Black Rod... 

J. B. Myrand iPostmaster 

Peter Dunne ^Housekeeper 

Pierre Rattey {Doorkeeper 

S. J. Jones {Newsroom-keeper 

Charle3 Young. Speaker's Messenger 

James Doherty (Wardrobe and Assistant Doorkeeper. 

F. Gilbert , |Bank Messenger 

Thomas Wheeler |Permanent Messenger 



$ cts. 

3,400 00 

2,800 00 

2,800 00 
400 00 



$ cts. 

3,400 00 

2,800 00 

2,800 00 
400 00 



1,600 00 1,600 00 



Alfred Garneau 

J. D. St. D. Le Moine 



1,400 00 



1,400 00 



Ivanhoe Tache. 



1,200 00 



John Dunne , 

Andre Gravelle. 



do do 

House Carpenter , 



900 00 


900 00 


1,200 00 


1,200 00 


800 00 


850 00 


1,350 00 


1,350 00 


1,000 00 


1,000 00 


1,000 00 


1,000 00 


800 00 


800 00 


800 00 


800 00 


700 00 


700 00 


600 00 


600 00 


750 00 


750 00 


600 00 


600 00 


600 00 


600 00 


600 00 


600 00 



Miscellaneous. 



4 Pages at $1.50 per diem 

7 Sessional Messengers at $250 each.. 
Charwomen, &c... 



Stationery 

Newspaper subscription, Foreign and 

Domestic 

Postage and carriage of mails 

Sundry tradesmen's accounts 

To meet unforeseen charges., ..... 



Expenditure 
compared with Grant. 



Less than 
Granted. 



1,400 00 I 1,400 03 

! I 

1,900 00 1,900 00 j 

1,600 00 i 1,600 00 



1,200 00 | 



600 00 
1,750 00 
1,568 00 
4,400 00 

4,000 00 

700 00 

3,500 00 

4,800 00 



$ CtB. 



More than 
Granted- 



$ cts. 



50 00 



507 00 93 00 

2.000 00 250 00 

1,515 12 52 88 | 

5,672 10 1,272 10 



1,601 42 

664 54 

2,517 50 

2,386 00 



Total Grant 51,518 00 

Total Expenditure I 



Balance Unexpended 



47,113 68 



2,39S 58 
35 46 

982 50 
2,414 00 



5,976 42 
1,572 10 



1,572 10 



4,40 1 32 



89 



Appropriation Accounts for Fiscal Year ended 30th June, 1880 — Continued. 

LEGISLATION— Continued, 
(b) Salaries of the House of Commons. 



Name. 



Service. 



Alfred Patrick 

Henry Hartney 

John G. Bourinot.. 
J. P. Leprohon 

D. W. Macdonell... 

H. R. Smith 

G. W. Wicksteed.. 
W. Wilson 

T. G, Coursolles... 
J. R. E. Chapleau. 

F. B. Hayes .... 

J. P. Gingras 

J. A. Genand 

R. J. Wicksteed.... 

A. Frechette 

A. Gelinas 

L. Laframboise 

E. Query 

R. Brewer 

F. MacGillivray.... 

H. B. Stuart , 

R. Romaine 

J. S. Sloane (dead) 

I. B. Taylor 

C. Panet 

Walter Todd 

R. McG. i). Moffatt 

E. P. Hartney 

Elie Tasse 

F. X. Blanchet 

H. Poetter 

W. C. Eowles 

W. B Ross 

A. D. G. Taylor.... 

H'y Lindsay(dead) 

W. F. Costigan 

P. Rivet 

J. H. T. Blais 

P. Poirier 

T. Falardeau 

Jas. Dalton 



Clerk of the House 

Accountant 

Clerk Assistant 

Second Clerk Assistant 

Sergeant-at-Arms 

Deputy Sergeant-at-Arms 

Law Clerk . 

Assistant Law Clerk and Chief English 

Translator 

do do French Translator.. 

Translator of Votes and Proceedings 

and Journals 

Assistant English Translator 



French 

do 
English 
French 

do 

do 

do 



do 
do 
do 
do 
do 
do 
do 



and Proof- 



do 

do 

do 

do 

do 

do 

do 

Reader 

Book-keeper and Assistant Accountant 

jClerk of Routine and Record 

[English Engrossing Clerk 

jProof-Reader and Clerk of Stationery... 
I do do 

Indexing Clerk 

jClerk of Miscellaneous Private Bills 
and Standing Orders Committees.... 
•Assistant do do 

I 'Clerk of Railway and Banking and 
Commerce Committees 
Clerk of Public Accounts Committee .. 

Chief Clerk of Committees 

Assistant do 

Clerk of Votes and Proceedings 

Assistant Clerk of Votes and Proceed- 
ings, and Secretary to the Clerk of 

the House 

English Journal Clerk 

Assistant do and Clerk of 

Petitions 

Clerk of Sessional Papers 
do do 

French Journal Clerk 

Assistant do , 

Postmaster 

Assistant Postmaster. ..n...., 

Junior Clerk , 

do 



Total Grant 

Total Expenditure.... 



Balance unexpended. 



Grant. 



Expendi- 
ture. 



Expenditure 
compared with Grant. 



$ eta. 

3,400 00 
2,600 00 
2,000 00 
1,60C 00 
2,000 00 
1,200 00 
3,400 00 

2,000 00 
2,000 00 

1,800 00 
1,600 00 
1,700 00 
1,400 00 
1,200 00 
1,200 00 
1,200 00 
1,000 00 

800 00 
1,200 00 
1,400 00 
1,200 00 
1,200 00 

T, 000**00 

1,200 00 
800 00 

1,200 00 

1,200 00 

1,200 00 

1,200 00 

1,700 eo 



1,450 00 
1,800 00 | 

1,300 00 
1,100 00 



1,500 00 

1,000 00 

1,200 00 

800 00 

800 00 

800 00 



I Less than More than 
I Granted. Granted. 



eta. 



3,400 00 
2,800 00 
2,000 00 
2,100 00 
2,000 00 
1,200 00 
3,400 00 

2,000 00 
2,000 00 

1,800 00 

1.600 00 

1,700 00 

1,400 00i 

1,200 00 

1,200 00 

1,200 00! 

1,000 00 

800 001 

1,200 001 

1,400 00 

1,200 OOl 

416 67 

700 00 

1,000 00, 

1,200 00 
800 00 
I 
1,200 00 
1,200 00 
1,450 00 
1,200 00 
1,700 00 



1,450 001 

1,800 00| 

1,300 00' 

91 66 

750 00| 

1,500 00 

1,000 00! 

1,200 00 

800 00 I 

250 00 



$ cts. 



$ Ct3. 

200 00 

500 00 



83 33 



250 00 



258 34 



550 00 
800 00 



58,350 00 | 1,691 67 

I 57,608 33 950 00 



741 67 



950 00 



* Mr. Hartney received also $300 as Clerk of the Printing Committee. 



00 



Appropriation Accounts jor Fiscal Year ended 30th June, 1880 — Continued. 

LEaiSLATIOX— Continued. 

(c) Expenses of Committees, Extra Sessional Clerks, &c. 



Expenditure 
compared with Grant. 



Service. 



Speaker's Secretary 

5 Permanent Sessional Clerks , 

Extra writers, clerks to select committees, wit- 
nesses and shorthand writers $6,000 00 

Supplementary 2,455 00 



4 Sessional French Translators 



Total Grant 

Total Expenditure 



Over-expended. 




Less than 
Granted. 



$ cts, 
300 00 



More than 
Granted. 



cts. 



225 20 
926 00 

1,151 20 
300 00 

851 20 



(d) Contingencies. 



Superannuation 


1,100 00 

8,546 31 

500 00 

3,000 00 

4,000 00 

4,000 00 


1,111 70 

8,546 31 

911 46 

2,343 61 

3,566 29 

2,773 32 




11 70 


Stationery , $7,000 00 

Supplementary ,. 1,546 31 


656 39 
433 71 

1,226 68 

2,316 78 
423 16 




Postage 


411 46 


Newspapers and advertising 




Miscellaneous 




Unforeseen expenses, by special order of the Board 
cf Commissioners 








Total Grant 


21,146 31 


"* 19,252 69 


423 16 


Total Expenditure 












1,893 62 













91 



Appropriation Accounts for Fiscal Year ended 30th June, 1880 — Continued.. 

LEGISLATION— Concluded. 

(e) Salaries— Sergeant-at-Arms — Estimate. 



Name. 


| 

Service. 


Grant. 


Expendi- 
ture. 


Expenditure 
compared with Grant. 


Less than 
Granted. 


More thar^ 
Granted. 


L. Dubc 

E. Pelletier 

J. Lemonde 

X. Turgeau 

E. Storr 


Chief Messenger ,. 

Assistant do 

Doorkeeper 

Permanent Messenger 


$ cts. 

1,200 00 
900 00 
800 00 
900 00 
700 00 
700 00 
700 00 
700 00 
650 00 
650 00 
650 00 
600 00 
600 00 
500 00 
400 00 
600 00 
600 00 
700 00 
5,200 00 
1,800 00 
1,825 00 

500 00 

750 00 

125 00 

300 00 

5,000 00 

28,050 00 


$ cts. 

1,200 00 
900 00 
800 00 
737 50 
700 00 
700 00 
650 00 
600 00 
650 00 
650 00 
600 00 
543 75 
400 00 
318 75 

600* 00 

600 00 

700 00 

7,672 00 

2,494 00 

| 

(■ 3,074 11 

J 

107 50 
5,055*63 


$ cts. 

1G2 50 

50 00 
100 00 

50 00 
56 25 

200 00 
181 25 
400 00 


$ cts. 


do , 




J. Brown 

E. Stacey 


do 

do 




V. Brice 


do 




0. Roberge 

M. Laflamme 


do 




do 




J. E. Asselin 


do 




E. Deroche 


do 

do 




G. Lizotte 




J. T. Towers 


do , 






do 




J. Fitzsimmons .. 
G. Smith 


Night Watchman 

do 




J. Sinclair 


House Carpenter 

26 Sessional Messengers, at $200 






2,472 00- 
694 00 




12 Pages, at $150 




10 Permanent Charwomen, at 50 cts 

10 Additional do during Ses- 
sion, at 50 ct3 

Contingencies, Housekeeper's Depart- 
ment 

Gasman, during Session 


89 

17 50 
300 00 






Superannuation, Messengers... 

Tradesmen and others 

Total Grant... 

Total Expenditure... 


55 63 










29,753 24 


1,518 39 


3,221 63 
1,518 39- 




Over-expenditure 














i 


1,703 24 



I certify that this account has been examined under my directions and 
is correct. 

J. L. McDOIJGALL, 

Auditor- General. 
Examined, 

Geo. C. Bolton. 



92 



Office of the Auditor-General of Canada, 

Ottawa, 15th November, 1880. 

Sir, — With reference to the accounts for last year, I would request your consid- 
eration of tho following observations, which the examination of those accounts 
appear to me to warrant. 

Employes of the Senate. 

I should like to have a statement of the authority on which each person receives 
the salary which is paid to him. The monthly salary is sometimes paid by several 
cheques, and the cheques are generally dated on the first day of each month. In the 
absence of any authoritative regulation to the contrary, I should like the salary to 
be paid to the order of the employe, by one cheque, and dated not earlier than the 
27th of the month for which it is given. 

Superannuation. 

I also remark that there is no superannuation deduction made from the salary of 
any of the employes. Please state the reason for the difference in this respect from 
the mode of dealing with tho salaries of the staff of a Department. 

, Contingencies. 

The Chief Messenger, who received a large sum of money during the year for 
disbursements, does not seem to have given details of his expenditure. No receipts 
appear to be taken from laborers or charwomen. I think it would be advisable to 
have a pay list made out and signed by the parties on receiving their pay. 

Binding for the Senate. 

"Will you be good enough to inform me whether this work is performed by con- 
tract or not ? If there is a contract I shall feel obliged by your furnishing me with 
a copy of the schedule of prices. 

It may be that some of the above matters are governed by regulations made by 
the Committee for the management of the contingent expenses of the Senate, and, of 
course, if such is the case, I shall be perfectly satisfied by receiving a copy of the 
Minute of such action. 

I have the honor to be, Sir, 

Your obedient servant, 

J. L. McDOUGALL, 

Auditor-General. 
E. LeMoine, Esq., 

Clerk of the Senate. 



93 



Ottawa, 20th November, 1880. 

Sir, — I have to acknowledge the receipt of your letter of the 15th instant, con- 
taining Beveral observations with reference to my accounts for last year, of which you 
request consideration. 

After consideration I reply to them as follows : 



Employes of the Senate. 

A statement of the authority on which each person receives the salary which is 
paid to him will be found opposite to the name of each in the column headed 
"authority for payment" in the pay list herewith. 

The monthly salary is sometimes paid by several cheques at the request and for 
the accommodation of the employe, who is thus enabled to devote a portion or por- 
tions of his salary to tho payment of his debts, and that without cost if due elsewhere 
in Canada. 

The authoritative regulations, in virtue of which the salaries of employes of the 
Senate have always been paid monthly in advance, are to be found in the Journals of 
the Legislative Council of the late Province of Canada, volume 26, pages 285 and 305, 
and in the Journals of the Senate, volume 1, pages 138, 139 and 147, 148, and volume 
2, pages 163 and 168. Accounts and vouchers examined and approved by Select 
Committees of the Senate in all its Sessions have invariably shown payment of all 
salaries to have been made monthly in advance. 



Superannuation. 

The reason why no abatement on account of superannuation has been made from 
the salary of any employe of the Senate since 1873 is that on the 1st May in that 
year the Senate adopted a report of its Committee on Contingent Accounts presented 
the day before, in which that Committee recommended, among other things, that 
u all sums payable to the Superannuation Fund out of every such salary be paid by 
" the Clerk of the Senate from the contingencies of the Senate." See Journals of 
the Senate, volume 6, page 264 (note) and^paere 277. 



Contingencies, 



Tho Housekeeper being charged with the washing of certain articles, as detailed 
in hi3 monthly accounts, he receives a cheque for the amount, and the wages of the 
laborer (Thomas Gravel) are also included in the same cheque. He also receives a 
monthly cheque to pay the permanent charwomen, and during the Session a third 
one to pay the Sessional charwomen. 

The receipts given by the Housekeeper contain all tho information required. 
Cheques are not given to those parties because they cannot sign their names, and 
they would have to get them endorsed by me before presenting them at the bank. 

Tho system works well. No one ever brought a complaint before mo and it has 
the approbation of the Committee. 



94 



Binding for the Senate. 

Tho binding is performed by the Contractor appointed by tho Houses of Parlia- 
ment. The contract is in the hands of the Clerk of the Joint Committee on printing. 
It has happened that small jobs have been performed by parties other than the 
•Contractors, as you have found by my accounts, which remain in your possession. If 
you wish for explanations respecting any of the items I am ready to give them. 



Yours truly 



ROBERT LeMOINE, 

Clerk of the Senate. 



J. L. McDougall, Esq., 

Auditor-General. 



Office of the Auditor General of Canada, 

Ottawa, 13th November, 1880. 

Sir, — With reference to the accounts of last year, I would request your 
-consideration of tfi3 following observations which tho examination of those accounts 
appears to me to warrant. 

Indemnity and Mileage to Members. 

I observo the full indemnity is paid when Members do not remain in attendance 
on the last day of the Session, though tho words of 31st Victoria, Chapter 3, and 
36 Victoria, Chapter 31, seem to forbid this mode of payment. The Accountant 
-does not follow the usual practice of giving a cheque to each person, and payable to 
his order, but draws large sums and pays in bank bills. I learn from tho Accountant 
that the chief objection to adopting a system which elsewhere prevails and is 
admitted to be generally preferable to that now practiced, is that Members find it 
inconvenient. There does not appear to be any inconvenience which could arise to 
Members of the Commons and which would not be of equal effect with Senators, 
and yet the Clerk of the Senate pays nothing except by cheque, and reports that no 
objection is raised to this mode of payment. 



Employes of the House. 



I should like to have a statement of the authority on which each person receives 
the salary which is paid to him. The monthly salary is sometimes paid by several 
cheques and tho cheques are generally dated on tho first day of each month. In tho 
absence of any authoritative regulation to the contrary, I should like the salary to 
be paid to tho order of tho employe, by ono cheque and dated not earlier that the 
27th of the month for which it is given. 



95 



Superannuation. 



of any of the employes. Please state the reason for the difference in this respect 
from the mode of dealing with the salaries of the staff of a Department. 

Contingencies. 

Tho Chief Messengor, who received $3,074.11 during the year for disbursements, 
does not seem to have given details of his expenditure. Mr. A. Audet, Translator, 
was paid, in addition to his salary, $328 for extra services. Please explain the reason 
for the unusual payment. 

Mr. H. J. Morgan, of the Secretary of State's Department, received, as an 
advance on account of advertising, $110. It not being customary to make advances, 
I would suggest that the practice bo discontinued. 

It may bo that some of tho above matters are governed by regulations made by 
the Commissioners for tho management of tho Interior Economy of the House of 
Commons, and, of course, if such is the case, 1 shall be perfectly satisfied by receiving 
a copy of the Minute of such action. 

I have the honor to be, Sir, 

Your obedient servant. 



J. L.McDOUGALL, 

Auditor General. 



Hon. J. G. Blanchet, 

Speaker of the House of Commor s. 



Levis, 19th November, 18 SO. 

Dear Sir, — I will take into consideration the different matters mentioned in 3 our 
letter of the 13th instant when I go up to Ottawa in the b3ginning of next month. 

Yours very truly, 

J. G. BLANCHET. 

J. L. McDoUGALL, 

Auditor-General, 
Ottawa. 



Ottawa, 24th November, 1880. 

Dear Sir, — In answer to your question of this morning, I beg to state that the 
sum of $1,111.70 covers tho Superannuation Premium both of officers and messengers 
of the House of Commons, and was paid out of the appropriation. 

Under tho Clerk's estimate of $1,100.00, and of that of the Sergeant-at-Arms of 
$300.00. 

Yours truly, 

HENRY HARTNEY, 

Accountant. 

J. L. McDoUGALL, 

Auditor-General. 



96 



Ottawa, 24tn November, 1880. 

Sir, — I observe that I failed to remark in my letter of the 1 3th instant on three 
cases of payment of indemnity to Members of the Commons which do not appear to 
bo covered by the Act to which reference was made in that letter. 

The three cases are Mr. C. J. Coursol, Mr. J. B. Mongenais, Mr. C. F. Ferguson. 

The above named parties were paid full indemnity though absent from the House 
for a portion of the Session. 

Your obedient servant, 

J. L. McDOUGALL, 

Auditor- Genera I. 

Hon. J. G. Blanchet, 

Speaker of the House of Commons. 



97 



Appropriation Accounts for Fiscal Year ended BOth June, 1880 — Continued. 

ARTS, AGRICULTURE AND STATISTICS. 

Account of sums expended, compared with the sums granted for the Year 
ended 30th June, 1880, showing the surplus or delicit upon each sub- 
head of Vote. 



Vote. 


— 


Grant. 


! 

Expendi- 
ture. 


Expenditure 
compared with Grant. 


Less than 
Granted. 


More than 
Granted. 


To meet expenses in connection with 
the care of Public Archives a 


$ cts. 
3,000 00 

108 25 


$ cts. 


$ cts. 


$ cts. 
* * 


$ cts. 


Unexpended balance of appropri- 
ation of 1878-79, carried for- 
ward by Order in Council 25th 
June, 1879 


3,108 25 
7,200 00 


3,217 82 
4,502 97 


2,697 03 


109 57 


*To meet expenses in connection with 






To meet expenses in connection with 
preparation of Criminal Statis- 


5,000 00 
783 99 




Unexpended balance of 
Appropriation for 
1878-79, carried for- 
ward by 0. C. 25th 
June, 1879 $3,726 21 

Less— Lapsed on 1st 
October, 1879 2,942 22 


5, 783p9 
5,000 00 

5,000 00 


5,012 34 
3,873 15 

4,992 08 


771 65 
1,126 85 

7 92 








To meet expenses in connection with 
the Census 






To provide a grant to assist in giv- 
ing to the forthcoming Ontario 
Exhibition (to be held at Ottawa) 
a Dominion character ; the dis- 
tribution of the grant, or any 
part thereof, to be applied and 
apportioned in such way as to 
satisfy the Minister of Agricul- 
ture 











*The unexpended balance of the appropriation for Patent Record of 1878-79, carried forward by 
Order in Council of 25th June, 1879, lapsed, not having been expended previous to 1st October. 

I certify that this account has been examined under my directions and 
is correct. 

J. L. McDOUGALL, 

Auditor- General 
Examined, 

John Gorman. 



8—7 



98 



REMARKS. 

Department op Agriculture, 

Ottawa, Canada, 22nd Nov., 1880. 

Sir, — I return to you herewith the Appropriation Statement showing expendi- 
ture under " Arts, Agriculture and Statistics," for the fiscal year 18*79-80, which 
corresponds with the Departmental accounts under that heading. 

The unexpended balances show that the various service requirements fell short 
of the expectation of the Estimates, and constitute, to their respective extent, a sav- 
ing on the expenditure authorized by Parliament. 

The item of over expenditure under the head " Archives " is owing to the fact 
that the binding of historical documents amounted to a sum of $109.57 over what was 
expected when given to the binder, and to the fact that the payment was made 
without keeping back the surplus till the next fiscal year. 

I have the honor to be, Sir, 

Your obedient servant, 

J. C. TACH^, 

Deputy Minister of Agriculture. 
Auditor-General, Ottawa. 



99 



Appropriation Accounts for Fiscal Year ended 30th June, 1880 — Continued. 

AETS, AGBICULTURE AND STATISTICS— Continued. 

Account of sums expended, coirfpared with the sums granted for the Year 
ended 30th June, 1880, showing the surplus or deficit upon each sub- 
head of Yote. 





$ cts. 

287 37 
25,000 00 


Grant. 


Expendi- 
ture. 


Expenditure 
compared with Grant. 




Less than 
Granted. 


More than 
Granted. 


To meet expenses in con- 
nection with the Paris 
Exhibition — 

Unexpended balance of 
Appropriation of 1878- 
79, carried forward by 
Order in Council, 25th 
June, 1879 $15,559 25 


$ cts. 

25,287 37 
750 00 


$ cts. 

1,909 88 
750 00 


$ cts. 
23,377 49 


$ cts. 


Less lapsed on 1st Octo- 
ber, 1879 15,271 88 

Supplementary vote 

To meet expenses in con- 
nection with Australian 
Exhibition — 

Unexpended balance of 
Appropriation for 1878- 
79, carried forward by 
Order in Council, 25th 
June, 1879 4,041 67 




Less lapsed on 1st Octo- 
ber, 1879 3,291 67 











I certify that this account has been examined under my directions and 
is correct. 



J. L. McDOUGrALL, 

Auditor- General. 



Examined, 

John G-orman. 



8-7J 



100 



REMARKS. 

Audit Office, 30th Oct., 1880. 

Sir, — Having had the statements for last months of fiscal year ended 30th June 
last examined, I now beg to make the following observations : — 

Public Archives. 

For the expenditure by Mr. Annand, of the London, England, Office, amounting 
to £495 Is. 7d. stg., no details nor vouchers have yet been furnished. 

Paris Exhibition. 

The papers covering expenditure on this account for the year 1879-80, as well as 
for 1878-9, have not yet been received. 

Patent Record. 

The account of the Burland Lithograph Co., $1,530.49, paid 23rd October, 1879, 
is wanting. I would ask whether this Company do the work under contract; and if 
so, that a copy of the same be sent to this office. 

Census. 

The account of McLean & Eoger, $448, paid in July, 1879, is wanting. 

Under this head the salaries of a large number of clerks are now charged. These 
persons seem to be employed regularly during the whole year, and their salaries are 
now charged to one appropriation and again to another. It appears to me that they 
should be made to come under the provisions of the Civil Service Act, and be paid 
from the appropriation for Civil Government. 

I have the honor to be, Sir, 

Your obedient servant, 

J. L. McDOUGALL, 

Auditor-General. 
Dr. J. C. TachS, 

Deputy Minister of Agriculture, 
Ottawa. 



101 



Appropriation Accounts for Fiscal Year ended 30th June, 1880 — Continued. 
ARTS, AGRICULTURE AND STATISTICS— Continued. 

Account of sums expended, compared with the sums estimated under 
Statute, for the Fiscal Year ended 30th June, 1880, showing the sur- 
plus or deficit upon each sub-head. 



Service. 




Estimate. 


Expendi- 
ture. 


Expenditure 
compared with Estimate, 


Less than 
Estimate. 


More than 
Estimate. 


Registration of Marriages, Baptisms 
Province of Quebec 


and Burials, 
a 


% cts. 


% Ct3. 
810 00 


% cts. 


$ cts. 
810 00 







I certify that this account has been examined under my directions 
and is correct. 



J. L. McDOUGALL, 

Auditor- General. 



Examined, 

John Gorman. 



a. See preliminary report. 



102 



Appropriation Accounts for Fiscal Year ended 30th June, 1880 — Continued. 

IMMIGRATION AND QUARANTINE. 

Account of sums expended, compared with the sums granted for the Year 
ended 30th June, 1880, showing the surplus or deficit upon each sub- 
head of Vote. 



Service. 



Salaries of Immigration Agents and employees a 

do Travelling Agents b 

Medical Inspection, Port of Quebec c 

Quarantine, Grosse Isle d 

do St. John, N.B e 

do Pictou, N.S / 

do Halifax, N.S .. g 

do Charlottetown, P.E.I h 

Public Health $5,000 00) . 

Cattle Quarantine 10,000 00 J J 

Contingencies of Canadian and other regular 

agencies k 

Travelling expenses of Travelling Agents I 

Portion of $18,145 95, being unexpended balance 
of Appropriation of 1878-79 carried forward by 
Order in Council 25th June, 1879 



Total Grant 

Total Expenditure. 

Over-expended...... 



Towards assisting Immigration and 
Immigration expenses, including 
estimated expenses of transport of 
Mennonites. $86,200 00 

Portion of $18,145.95, being unex- 
pended balance of Appropriation of 
1878-79 carried forward by Order in 
Council 25th June, 1879 17,130 89 



Supplementary Vote — 

Amount required to recoup, in part, the large 
expenditure for Immigration in 1874-75 made 
by the Government of New Brunswick 



Grant. 



$ cts. 



22,950 00 



Expendi- 
ture. 



5,200 00 
1,300 00 
9,566 00 J 
2,400 00 i 
800 00 ' 
3,200 00 
1,000 00 

15,000 00 



24,000 00 
7,000 00 



1,015 06 



$ cts. 

27,379 45 

11,083 35 

1,299 96 

8,779 20 

1,917 47 

712 76 

2,566 92 

843 14 

5,824 33 

27,045 79 
18,731 61 



93,431 06 



106,183 98 



103,330 89 



10,000 00 



77,020 37 



Expenditure 
compared with Grant. 



Less than 
Granted. 



More than 
Granted. 



% cts. 



04 
786 80 
482 53 
87 24 
633 08 
156 86 

9,175 67 



1,015 06 



12,337 28 



$ Cts. 

4,429 45 
5,883 35 



3,045 79 
11,731 61 



25,090 20 
12,337 28 



12,752 92 



26,310 52 



I certify that this account has been examined under my directions and 
is correct. 



Examined, 

John Gorman, 



J. L. McDOUGALL, 

Auditor- General. 



103 



Appropriation Accounts for Fiscal Year ended SOth June, 1880 — Continued. 
IMMIGRATION AND QUARANTINE— Continued, 
(a) Salaries of Immigration Agents and Employes. 



Agency. 



Quebec. 



Montreal 

Ottawa 

Toronto 

Kingston 

Hamilton 

London 

Halifax 

St. John, N.B.... 

Manitoba and N. 
W. Territories 



Names of Staff. 



London, Eng. 



L. Stafford, Agent, 12 months 

P. Doyle, Asst. Agent, 12 months 

A. Stein do do 

W. Anderson, Interpreter* do 

James Lilly, Messenger do 

J. J. Daley, Agent, 12 months 

Wm. McNichols, Asst. Agent, 12 mos... 

J. Quinn, Messenger, 12 months...... 

W.J Wills, Agent do 

Sundry persons, Interpreters 

J. A. Donaldson, Agent, 12 months 

A. Gaunt, Messenger do . ... 

R. Macpherson, Agent do 

H. Hitchen, Messenger do 

J. Smith, Agent do 

Wm. Clever, Messenger, 10 months 

A. G. Smythe, Agent, 12 months 

J. Hunter, Messenger, 12 months . 

iE. Clay, Agent do 

'John Livingston, Act'g Agent, 8 mos. ) 
ISamuel Gardner, Agent, 4 months... J 

!W. Hespeler, Ag't, Winnipeg, 12 mos, 1 
J. E. T^tu, Agent, Dufferin, 12 mos.. J 
John Gray, Agent, Glyden, 1 month.... 

Sundry persons, Messengers, &c 

Hon. W, Annand, Agent, 12 months. 
P. J. Dore, Accountant do 

A. B. Davenay, Clerk do 

E. W. A. Dixon, Librarian do 
M. Pope, Messenger do 



Grant. 



Expendi- 
ture. 



Expenditure com- 
pared with Grant. 



Less than 
Granted. 



$ cts. $ cts. $ cts. 

1,500 00 1,500 00 
1,000 00 1,000 00 
1,000 00 1,000 00 
450 00 450 00 
200 00 200 00 
1,200 00 1,200 00 

I 915 00 

200 00 I 366 00 

1,200 00 ! 1,200 00 

I 289 00 

1,400 00 

366 00 

j 1,100 00 

366 00 

1,100 00 

250 00 

800 00 

366 00 

1,000 00 

666 66 

333 34 



1,400 00 i 

400 00 ! 

1,100 00 j 



1,100 00 
*" 800* 00 



1,000 00 
1,000 00 

2,400 00 



7,000 0© 



do Expenditure. 
Over-expended 



1,400 00 

1,000 00 

83 33 

665 00 

3,999 91 

2,499 76 

1,000 00 

599 82 

263 53 



27,379 45 



More than 
Granted. 



34 00 I. 



34 00 



$ cts. 



915 00 
166 00 

289 00 

366 00 
250 00 
366 0® 



83 33 

665 00 



1,363 12 



4,463 45 
34 00 

4,429 45 



104 



Appropriation Accounts for Fiscal Year ended 30th June, 1880 — Continued. 

IMMIGRATION AND QUARANTINE— Continued. 

(b) Salaries of Travelling Agents. 



Name. 



Grant. 



$ cts. 



C. Lalime 12 months' salary. 



John feumner 12 



W.C.E.Grahame 

do 
John Taylor. 



A. 0. Kellam.... 
Thos. Connolly . 

Ch, Pennojer 

Thos. Steersjun. 

Thos. Frost 

G. R. Kingsmill. 



J. E. Klotz 



1 

9 

11 

n 

3 

4 



do 
do 
do 
do 

do 
do 
do 



Dec, 1878... $100 00 

1879-80 900 00 

from 15th July, 1879, 
to 15th June, ]880... 



John Dyke 

Chas. Foy 

Thos. Graham..., 



3 months' salary as Euro- 
pean Agent £6112 9 

13 do do ... 400 12 4 

13 do do ... 222 12 6 

8 do do ... 164 7 4 



849 



11 



Total Grant 

Total Expenditure. 
Over-expended 



Expendi- 
ture. 



Expenditure com- 
pared with Grant. 



Less than 
Granted. 



5,200 00 



$ cts. 

1,200 00 
1,200 00 

1,000 00 



1,100 00 
766 66 I 
300 00 
400 00 
483 72 
124 98 
375 00 

6,950 36 



4,132 99 



11,083 35 



$ cts. 



More than 
Granted. 



$ cts. 



5,883 35 



(c) Medical Inspection, Port of Quebec. 



A. Rowand (Medical Inspector, 12 months. 

do 'Boat's crew" do 



Total Grant 

Total Expenditure 
Over-expended 



900 00 
400 00 

1,300 00 



900 00 
399 96 



1,299 96 



64 



04 



105 



Appropriation Accounts for Fiscal Year ended 30th June, 1880 ~ Continued. 

IMMIGRATION AND QUARANTINE— Continued. 

(d) Quarantine, G-rosse Isle. 



Name. 


Service. 


Grant. 


Expendi- 
ture. 


Expenditure com- 
pared with Grant. 


Less than 
Granted. 


More than 
Granted. 


F. Montizambert 
M. McKay 

A. Anderson 

W. Brantigan .... 


Medical Superintendent, 7$ months . ... 
Hospital .Steward, 7^ months 


$ cts. 

1,200 00 
450 00 
256 00 
300 00 
200 00 
180 00 
210 00 
210 00 
180 00 
180 00 


$ cts. 

1,600 00 
562 50 


$ cts. 
""256 00 


$ cts. 

400 00 
112 50 


Sergeant of Police... 




Norwegian Interpreter, 7^ months 

Assist. Hospital steward, 7^ months... 
Constable 


475 00 
350 00 


175 00 
150 00 


180 GO 




Come Langlois... 


Coxswain. 7A mnnths 


39 i 50 
362 50 
325 00 
325 00 
525 00 
200 00 
200 00 

r 300 oo 

1 1,000 00 
601 84 

1,559 86 


182 50 






152 50 


Xavier Turcotte. 


do do 




145 00 


John Turcotte . 


do do 


145 00 


Edward Mason .. 


Baker and Carter, 7A months 


525 00 


Rev. J. B. Bolduc 


For services of a Chaplain, 7£ months, 
do do do 







200 00 


Edwin Jones 

P. Turgeon 

St. Lawrence S. 

S. Co 

Sundry persons- 
do 
do 
P. Garneau & 
Frere 




'998 16 
1,840 14 


200 00 


Boat and Steam Service 






do do 


1,200 00 
1,600 00 


100 00 


Food and medicine 




Stationery $ 94 58 

Boat and sails, and canoe.... 379 39 

Dry goods „ 435 16 




Chinic, Beaudet 
& Co 

Dr.Montizambert 

ao 
Sundry persons.. 


Hardware. 208 40 

Allowance for rations 244 00 

do horse 200 00 

Sundry goods and services.... 154 59 

Total $1,716 12 

Less receipts for sales 
of bread 156 26 




Total Grant 

Total Expenditure - .„, 




3,400 00 




9,566 00 


3,274 30 
2,487 50 


2,487 50 


8,779 20 



Balance Unexpended.. 






786 80 










(e) Quarantine, St 


. John, 


N.B. 






W. S. Harding... 

Cath. Doherty ... 

W. S. Harding... 

| Sundry persons.. 


Inspecting Physician, 12 months 


1,000 00 
300 00 
600 00 
500 00 


1,000 00 

300 00 

600 00 

17 47 


482 53 




Hospital Stewardess, 12 months 




Boat Service. 12 months 




Contingencies ... 

Total Grant 




2,400 00 




Total Expenditure 




1,917 47 




Balance Unexpended 






482 53 












106 



Appropriation Accounts for Fiscal Year ended 30th June, 1880 — Continued. 

IMMIGRATION AND QUARANTINE— Continued. 

(/) Quarantine, Pictou, N.S. 



Name. 


• 

Service. 


Grant. 


Expendi- 
ture. 


Expenditure com- 
pared with Grant. 


Less than 
Granted. 


More than 
Granted. 


H.Kirkwood 

M McKenzie 


Inspecting Physician, 12 months 

Hospital Stewardess, 12 months ........ 


$ cts. 

400 00 
300 00 
100 00 


$ cts. 

399 96 

300 00 

12 80 

1 

l 


$ cts. 

04 

87 20 


$ cts. 




Contingencies 






Total Grant 






800 00 






Total Expenditure 






712 76 
1 






Balance Unexpended 








87 24 














(§•) Quarantine, Halifax, 


N.S. 




W. W. Wjckwire 
Rev. Jno. Woods 


Inspecting Physician, 12 months 


1,000 00 
100 00 

100 00 
560 00 
150 00 
600 00 
690 00 


1,000 00 
99 96 

| 83 30 
560 00 
150 00 
600 00 

j 73 66 

1 


04 
16 70 

616 34 








Rev, W. J. An- 


do 10 months 




John Devlin 

Mary Devlin 

W. W. Wickwire 


Steward, 12 months 








Sundry persons.. 


Contingencies 

Total Grant 

Total Expenditure 






3,200 00 






1 2,566 92 

! 






Balance Unexpended 









633 08 




(h) Quarantine, Charlo 


ttetown 


, P.E.I. 




W. H. Hopkirk... 
Thomas Cullen.. 
Sundry persons.. 


Inspecting Physician, 12 months 

Steward, 12 months 


400 00 
300 06 
300 00 


399 96 
300 00 
143 18 


04 ! 
I 




156 82 ' 


Total Orant 




1,000 00 


! 

843 14 


1 










156 86 






! 



107 



Appropriation Accounts for Fiscal Year ended 30th June, 1880 — Continued. 

IMMIGRATION AND QUARANTINE— Continued. 

(j) Public Health. 



Name. 



Service. 



D. McEachran.. 
J. A. Couture... 

M. Walsh 

Malcolm Baker. 
R. Bunting 

E. Carter 



Cattle Inspector, 
do 
do 
do 
do 
do 



Grand Trunk Ry Services Special Agent, 2 months. 

Hon. J. H. Baker Procuring information 

J. S. Lynch, M.D Professional services 

J. McWilliams... Reporting incoming vessels.., 

D. H. Cameron, 
M.D Professional services 



Grant. 



% cts. 



Expendi- 
ture. 



Sundry persons. 
do 



For disbursements, &c 

Advertising, printing, &c 



Total Grant, Public 

Health % 5,000 00 

Cattle Quarantine 10,000 00 



Total Expenditure. .. 
Balance unexpended. 



15,600 00 



$ cts. 

1,158 08 
600 00 
242 00 
499 98 
125 00 

31 00 
1,000 00 

50 00 
430 00 

50 00 

97 00 

1,479 53 
61 74 



5,824 33 



Expenditure com- 
pared with Grant. 



Less than 
Granted. 



$ cts. 



9,175 67 



More than 
Granted. 



% cts. 



(k) Contingencies of Canadian and other Agencies. 



L. Stafford 

J. J. Daley... .... 

W. J. Wills 

R. Macpherson. 
J. A, Donaldson 



Quebec 

Montreal - 

Ottawa , „,., 

Kingston 

Toronto, including $135 11 expenses of 

delegates 

J. Smith iHamilton 

A. G. Smythe.... 'London 

E. Clay I Halifax 

J. Livingston ;St. John, N.B 

J. E. T£tu |Dufferin, Man 

W. Hespeler (Winnipeg, Man 

John Gray iGlyden 

Wm. Annand [London, Eng,, £3,898 12 

sterling.... $18,973 20 

Less — Received from 
Ontario Government 5,500 00 



Total Grant 24,000 00 



Total Expenditure. 
Over-expended 



2,490 43 
2,657 96 


1,245 67 


629 54 


2,027 29 
500 96 


217 03 


1,170 28 
164 00 


1,013 35 


U,481 08 ! 
75 00 


13,473 2© ; 


27,045 79 



3,045 79 



108 



Appropriation Accounts for Fiscal Year ended 30th June, 1880 — Continued. 

IMMIGRATION AND QUARANTINE— Conti nued. 

( / ) Travelling Expenses of Travelling Agents. 



1 

1 

1 


Service. 


Grant. 


Expendi- 
ture. 


Expenditure com- 
pared with Grant. 




Less than 
Granted. 


More than 
Granted. 


W. C. B. Gra- 




$ cts. 


$ cts. 
3,809 75 


$ cts. 


$ cts. 


John Sumner 






766 30 
1,300 09 
364 15 1 




















Cha,3. Penuoyer.. 






350 00 










361 00 
171 95 
250 10 
255 00 
250 00 






John Taylor 








A. 0. Kellam 








G. R. Kingsmill, 
Thos. Connolly.. 
















! 


124 00 






Thos. Frost 






39 00 
25 00 1 




T. McGovern 








J. E. Klotz 

John Dyke 

Chas. Foy.„ 


Expenditure in 

Europe ....£ 83 9 3 

do 890 18 4 
do 506 15 11 
do 356 9 3 
do 303 17 2 
do 50 

._ ,-£o ifti n ii 


7,000 00 


10,665 27 


! 




Thos. Graham... 
A. G. Nicholson. 
Thos. Connolly. 






Total Grant... 






18,731 61 








Total Expenditure 






Over-expended 




11,731 61 



109 



Appropriation Accounts for Fiscal Year ended 30th June, 1880 — Continued. 

IMMIGRATION AND QUARANTINE— Continued. 

(m) Towards assisting Immigration and Immigration Expenses, including 
Estimated Expenses of Transport of Mennonites. 



Service* 



Grant. 



Appropriation of 1879-80 

Portion of $18,145.95, being unexpended balance 
of Appropriation of 1878-79, carried forward 

by Order in Council, 25th June, 1879,,,. 

Transport , 57,549 56 ( 

Less — Charged to Prov- 
ince of Ontario.... 29,789 92 
J. Y. Shantz, re- 
fund of transport 

of Mennonites 2,594 89 

32,384 81 



$ cts. 
86,200 00 

17,130 89 



Expendi- 
ture. 



Printing, advertising, &c 24,709 55 

Less — Refund by Prov. of Ontario... 225 00j 

Delegates' travelling expenses, &c ' 

Special Agents 

Travelling expenses of Special Agents and others, j 

* Meals to Immigrants , 

Guardians at Point Levis 

Sundries 



Total Grant 

Total Expenditure 

Balance Unexpended. 



103,330 89 



$ cts. 



25,164 75 



24,484 55 

14,799 79 

6,299 67 

887 04 

3,559 01 

981 75 

843 81 



77,020 37 



Expenditure compared 
with Grant. 



Less than 
Granted. 



$ cts, 



More than 
Granted. 



$ cts. 



* This does not cover all expenditure for meals. A portion is paid through Quebec Accounts. 

It will be observed that while the total expenditure on account of Immigration 
and Quarantine is the same as that shown by the Public Accounts, this sub-division 
is somewhat different from that there given. Examination will prove that the differ- 
ences are not material. 



Examined, 
John Gorman, 



J. L. McDOUGrALL, 

Auditor- General. 



110 



Department op Agriculture, 

Ottawa, Canada, 30th November, 1880. 

Sir, — I return to you herewith Statement of Appropriation Accounts (Immi- 
gration and Quarantine) for the fiscal year ended 30th June last, with the following 
remarks : — 

In addition to Yote 5*7 for Immigration ($92,416), Vote 58, " towards assisting 
Immigration and Immigration Expenses " (for $86,200), was intended to make good 
any deficiency in the sub-divisions of the Immigration Yote enumerated in the 
Estimates, so that whenever there appears in your detailed statement an over-expendi- 
ture, the same was to be provided for out of the $86,200 item. 

For instance, under the heading " Travelling Agents," that sub-division was only 
intended by the Minister to represent Travelling Agents in Europe, but your state- 
ment shows, included therein the names of other parties emploj^ed by the Minister 
on special services. If these were deducted the salaries of the European Agents 
would be within the amount specified under that sub-division. 

The same remarks apply to " Contingencies of Canadian and other Agents " and 
to " Travelling Expenses of Travelling Agents," viz. : that they are supplemented by 
the $86,200 item. 

The expenditure in connection with Grosse Isle Quarantine has already been 
explained in a Departmental letter to you of the 22nd inst. 

With respect to your sub-division of General Expenditure, the Minister does not 
consider your Department authorized to furnish details unless called for by Parlia- 
ment, the grant not specifying any particular expenditure. 

I have the honor to be, Sir, 

Your obedient servant, 

J. C. TACHE, 
Deputy Minister of Agriculture. 
Auditor-General, Ottawa. 



Department of Agriculture, 

Ottawa, Canada, 3rd December, 1880. 

Sir, — I enclose you herewith Departmental Statement of Expenditure for fiscal 
year ended 30th June last, the total corresponding with that shown in your Appro- 
priation Statement. 

The Minister directs me, at the same time, to inform you that the Parliamentary 
Grant for Immigration and Quarantine purposes has always been treated by his pre- 
decessors and himself as a whole, without regarding the different sub-heads of 
expenditure. 

He, therefore, requests that it should be treated in the same manner in your 
Appropriation Report, which will bo in keeping with the intention of Parliament. 

I have the honor to be, Sir, 

Your obedient servant, 

J. C. TACHtf , 

Deputy Minister of Agriculture, 
Auditor-General, Ottawa. 



Office of the Auditor-General, 

Ottawa, 2nd December, 1880. 

Sir, — I have the honor to acknowledge the receipt of your letter of the 30th 
nit., containing your observations on the Appropriation Account for the fiscal year 
ended 30th June, 1880. 



Ill 



The sub-head of Vote 57, " Travelling Expenses of Travelling Agents," does not 
seem to refer to the expenses of Agents in Europe only. The classification made in 
the Statement submitted to you was in accordance with the monthly statements 
furnished by your Department, the only addition being an advance to Mr. Connolly 
of $250, which was included, as his expenses, while in Europe are so charged. 

You will please forward at same time the Appropriation Statement and the 
vouchers that fire wanting for last year's accounts referred to in your letter of 22nd 
ult. 

I have the honor to be, Sir, 

Your obedient servant, 

J. L. MoDOUGALL, 

Auditor -General. 
Dr. J. C. TachS, 

Deputy Minister of Agriculture, 
Ottawa. 



Audit Office, 16th February, 1880. 

Sir, — I have had the Appropriation Statements furnished by your Department 
for the months of July, August, September and October examined, and the following 
are my remarks on same : 

Grosse Isle. 

Two Chaplains each $200, not provided for in the Estimates, nor regularly 
appointed by Order in Council, and not a proper charge against Contingencies. 

W. Brantigan $50, for services as German Interpreter. Irregular for the 
reasons above noted, and further, as ho was at the same time in receipt of a salary 
of $200 for the season as Hospital Steward. 

Wintering party pay list wanting. 

Travelling Expenses. 

In all cases details of expenditure should be furnished as well as receipt of 
payment. They are wanting for Hon. E. Eead, $200 ; Eev. J. Cox, $150; Thomas 
Moore, $186.76 and $164. 

I would beg to draw your attention to the fact that the statements of Agents' 
expenditure with accompanying accounts are nofc checked nor examined by any 
officer of your Department previous to payment. 

Quarantine. 

H. Kirkwood, Medical Superintendent at Pictou, and W. H. Hopkirk, at 
Charlottetown, are not charged any superannuation. 

I have the honor to be 

Your obedient servant, 

J. L. McDOUGALL, 

Auditor General, 
Db. J. C, Tach£, 

Deputy Minister of Agriculture, 
Ottawa. 



112 



Department of Agriculture, 

Ottawa, Canada, 17th February, 1880. 

Sir, — In reply to your letter of the 16th instant, and remarks on certain 
paj^ments made by this Department on Immigration and Quarantine Account, I am 
to enclose to you herewith a memorandum explanatory of the various items 
alluded to. 

I have the honor to be, Sir, 

Your obedient servant, 

J. LOWE, 

Secretary Department of Agriculture. 



The Auditor General, 
Ottawa. 



Memorandum : 



Grosse Isle Chaplains : Have been for many years paid out of the Contingencies, 
as there is no permanent appointment to the office. They are nominated every 
year by the authority of their respective churches. 

W. Braniigan : $50, as Interpreter. This is paid in order to save the salary 
of a regular Interpreter, who, being necessary, was formerly paid separately. 

Wintering Party Pay List : This is never sent in till the close of the winter. 
An advance is always made on account at beginning of winter, as in the present case. 

Special, L. Dauray : Extra pay allowed by Minister in view of extra service 
performed. Mr. Dauray was in the Supply Act and Estimates for $700, and only 
received $050. 

Travelling Expenses : Receipts are furnished whenever possible. A cheque may 
be mailed, and no receipt received in return, the recipient, perhaps, being on the 
point of leaving Canada. The cheque is a receipt. In the cases mentioned, Hon. 
Mr. Read, Rev. J. Cox and Thomas Moore, all payments were on account of 
travelling as Agricultural Delegates, or in connection therewith. A lump sum in 
each case was ordered by Minister. 

Agents' Expenditure : As respects the feeding of immigrants and comforts for 
sick immigrants, this is a matter on which all action, both with respect to price 
and opportunity, comes entirely within the judgment and discretion of the 
responsible Minister. 

With respect to the charge that accounts are not checked or examined in this 
Department before payment, the complaint is incorrect, Agents' accounts are not 
only checked, but invariably submitted to the Minister before being authorized by 
him for payment. The idea has perhaps been formed from their not being ticked in 
red or blue. 

Quarantine : Superannuation not paid by Drs. Kirkwood and Hopkirk, is a 
matter that rests with Finance Department, the order for their pay emanating 
thence, and not from this Department. 



Audit Office, 26th February, 1880. 

Sir, — I have the honor to acknowledge the receipt of your letter of the 17th 
inst., accompanied by a memorandum in reply to my remarks on statements received 
from your Department. 

Referring to your explanations, I have the following observations to make : — 

Grosse Isle Chaplains. 

I still hold that the salaries of the Chaplains are not a proper charge against 
Contingencies. If the Department wish to retain them, their salaries should be 
estimated for, and I trust they may be so classed in the Estimates soon to be sub- 
mitted to Parliament. 



113 



Special, L. Dauray. 

This item i9 directly in opposition to Sec. 20 of the Act 31 Vic, Chap. ?A, which 
states that " no allowance or compensation shall be made for any extra service 
ivhat soever which any officer or clerk may be required to perform in the Department 
to which he belongs." 

Travelling Expenses. 

I would say that all Agents should be obliged to furnish the Department with a 
detailed statement of their expenditure before getting a cheque in settlement, and 
that in the case of advances the details should be subsequently furnished. * * 

I am glad to learn that all statements and vouchers are examined and checked 
in your Department previous to payment, and I would suggest that the initials of 
the examining clerk be appended to each account. 

Your obedient servant, 



J. L. McDOUGALL, 

Audit or- General, 



Dr. J. C. TachS, 

Deputy Minister of Agriculture, 
Ottawa. 



Department of Agriculture. 

Ottawa, Canada, 27th February, 1880. 

Sir, — The attention of the Minister of Agriculture having been called to a para- 
graph in your letter of the 26th inst., in which you say: — 

11 1 still hold that the salaries of the Chaplains arc not a proper charge against 
" contingencies. If the Department wish to retain them, their salaries should be 
" estimated for, and I trust they may be so classed in the Estimates soon to be sub- 
" mitted to Parliament ; " 

The Minister desires me, in reply, to state that, in his opinion, these payments are 
purely of a contingent nature, and in this view they have been purposely withheld 
from the list of regular salaries in the Estimates. 

Therefore, the Minister does not intend to alter the Estimates, but, on the con- 
trary, it is his intention to have them submitted to Parliament in the usual form. 

I have the honor to be, Sir, 

Your obedient servant, 

J. LOWE, 

Secretary of the Department of Agriculture. 
J. L. McDougall, 

Auditor-General, 
Ottawa. 






Ottawa, Tth March, 1880. 

Dear Sir, — In reply to yours, dated 1st inst., I beg to explain that the pay-lists 
for extra service for April and November have never had superannuation taxes 
reducing them, nor has the amount received during those months been included in 
calculating the salary of any of the employes recently superannuated. There seems 
no marked distinction between these April and November payments and those made 
during winter, for which last the taxes are charged. Neither winter nor April- 
November pay-lists are voted directly, but are paid out of Contingencies. 
8—8 



114 



I would gladly sec the salaries for April and November included for superannua- 
tion with the rest. 

The season, instead of being- called six months, is really, as the regulations say, 
"for the eight months next following the 1st of April in each and every year." 

Yours truly, 

F. MONTIZAMBEUT, M.D. 
H. B. Small, Esq., 

Accountant, Department of Agriculture. 



Audit Office, 10th March, 1880. 

Sir, — I have been furnished by your Department with a copy of a letter from F. 
Montizambert, M.D., in reference to pay-lists, G rosso Isle Quarantine. I learn there- 
from : — 

.1. That the season generally lasts 7-J or 8 months. 

2. That it has hitherto been the custom to pay the employes the whole amount 
of the appropriation for six months' services, viz. : — July, August, September, 
October, iiay and June. 

3. That they were paid at the same rate out of Contingencies for any time the 
season lasted over six months. 

4. That a further allowance has been usually made to the wintering party, which 
is also paid out of Contingencies. 

5. That no superannuation deductions have been made on the payments for 
additional time over six months, though it was on the allowance to the wintering 
party. 

For example, Andrew Anderson receives $300. less superannuation, for 6 months' 
services as Norwegian Interpreter; $100 for two months additional, viz. : November 
and April, from which no superannuation deduction is made; and $100, less super- 
annuation, for services with wintering party, making altogether a sum of $500. 

It seems to me : — 

1. That the appropriations, as granted by Parliament, are intended as payment 
for the whole season of quarantine. You will please note that in the case ot Dr. 
Montizambert himself it is so considered. 

2. If it is determined that the grant is for 6 months only, then I would suggest 
that a proportionate increase be made and the service be for the whole season. 

3. That the expenses of the wintering party should be placed in the Estimates. 

4. That neither of the charges above referred to can properly be placed to the 
grant for Contingencies. 

5. That superannuation deductions should be made on all moneys paid as salary. 
As the employes have already been paid for five months services and three 

spring months are yet to follow, I would be much pleased were you to make other 
provision for the extra two months than charging them to Contingencies. 

1 have the honor to be, Sir, 

Your obedient servant, 

J. L. McDOUGALL, 

Auditor-General. 
Da. J. O. TachS, 

Djruty Minister of Agriculture, 
Ottawa. 



115 



Office of the Auditor-General, 

Ottawa, 22nd May, 1SS0. 

Sir, — T have the honor to acknowledge the receipt of your letter of the 12ih 
instant, accompanying a statement of expenditure by your Department for the month 
of February last, with certain vouchers and cheques. 

I shall be favored by your sending statements for March and April at as early a 
-date as possible. 

I would also beg to say that I have not received any of the London accounts for 
the current year, and hope you will send them forward as soon as possible after the 
close of the iiseal year. I would again suggest the advisability of sending these 
accounts in monthly, and would ask that it should be so done during the ensuing 
year. 

You have no doubt received many of the vouchers and cheques not sent in with 
their corresponding statements during the past months of the current year, and I 
would be glad to have them now. 

I would beg leave to draw your attention 10 the following February Statements: 

Voucher 15. draft on England for £45 sterling, favor "SV. H. Cham brie, Ireland, 
Agr. Delegate, $219.50 ; also Voucher 37. bill of exchange, £50 sterling, J. W. 
Down, on account of salary, §283. 33. Application should be made to this office for 
any bills of exchange that may be needed instead of purchasing them from the 
bants here and paying for them by cheque on letter of credit account. In the 
former case 50c. over the usual rate is charged; in the latter the currency is placed 
at $233.33, probably intended for 8243.33. Voucher 36, J. Livingston, expenditure 
during 1879, 8164. The sub-vouchers in support of this account were not enclosed, 
though by his letter they seem to have been sent by him to the Department. 

Criminal Statistics — Details required of expenditure in December, 8239.35 and 
$387.40, and in January, 8170.05. 

1 have the honor to be, Sir, 

Your obedient servant, 

J. L. Mc DOUG ALL, 

Auditor-General. 
Dr. J. C. Tach£, 

Deputy Minister of Agriculture, 
Ottawa. 



Auditor-General'- Office, 

Ottawa, 20th June, 1880. 

Sir, — I have the honor to acknowledge the receipt on the 8th instant, through 
the Deputy Minister of Finance, of statements and vouchers covering the expenditure 
of the London, Eng., Emigration Office, for the ten months ended 30th April last, 
and having had them examined, beg leave to make the following observations 
thereon : — 

1. It is desirable that the monthly statement of expenditure should be in accord 
with the monthly bank account, and if any vouchers or cheques be short they can be 
furnished subsequently. In the bank account of the first month of this year several 
payments appeared that were returned in statement for the last month of previous 
year. 

2. The cheque drawn inpayment of a salary or on account should accompany 
the corresponding vouchers. Xo cheques have been furnished for the ten months' 
expenditure now under consideration, and I have to ask that they may be forwarded 
to me as soon as convenient. 

3. All accounts should be examined before payment by the proper officers and 
certified, to as to quantities, prices, etc. 

8— 8£ 



no 



4. Travelling Agents' Expenditure. — Items should bo furnished in all cases sup- 
ported as far as possible by vouchers. In the case of Mr. Fov, no particulars arc- 
given of the expenditure of allowance of $4.00 per day. The statements of Mr, Dyke 
and Mr. Graham are fuller though not supported by vouchers, except in few cases. 

5. January Statements, — John Lowe, disbursements and expenses at Quebec and 
on board ship, £11 14s. Id., and in England, £32 15s. Od. No particulars furnished. 

6. March Statements. — John Dyke, account of D. Musgrove £5 18s. 6d. for wire 
blinds is included in his general statement under the head of extraordinary, and covered 
by a payment of £6 lis. 8d. It is again entered in the office statement as having 
been paid to him directly by cheque for that amount. 

7. April Statements. — McCorquodale & Co., printing and stationery, £3 8s. Od. 
Vouchers for £2 0s. Gel. only are furnished. 

8. On the 30th June, 1879, there seems to have been a sum of £3 12s. 4d, in the 
hands of the Agent, balance of petty cash drawn from the bank and not expended. 
This amount will now have to be used in reduction of this year's expenditure, but if 
there is any balance on hand this year, after paying the accounts of June, it should 
be deposited with the bankers. 

9. By instructing your London Agent, in accordance with the above, at once, he 
may be guided thereby in closing this year's accounts. 

I have the honor to be, Sir, 

Your obedient servant, 

J. L. McDOUGALL, 

Auditor-General. 
Dr. J. C. TACHfi, 

Deputy Minister of Agriculture, 
Ottawa. 



Audit Office, 30th October, 18S0. 

Sir, — Having hadj the statements for last months of the fiscal year ended 30th 
June last examined, I now beg to make the following observations : — 

Appropria tion St a temen ts. 

In the monthly statements received from your Department during the year 
1879-80 the expenditure, which should have been classified under the head of contin- 
gencies of Canadian and other regular agencies, is included under that of " General 
Expenditure." In the appropriation statement of the expenditure for the whole 
year, which you arc required to furnish by the 37th Section of the Audit Act, you 
will please cause the expenditure to be divided under the respective sub-heads, as 
shown by the Estimates. The said section states that this statement shall be furnished 
each year on or before the 31st October, and I have to request that it may be duly to 
hand so that there may be no further delay in closing the accounts of last year. 

Many vouchers were short during the year and were to have been sent forward 
as they came to hand. A large number have ntt yet reached this office, a detailed 
statement of which is hereunto attached. 

A few cheques are also wanting, as per statement, and I would be favored by 
your forwarding both vouchers and cheques to me at once. 

Grosse Isle Quarantine 

Dr. Montizambert has been paid during the last fiscal year $1,600 on the pay 
lists, and a further sum of $444 out of contingencies for allowance for rations and. 
horse hire. As his salary is only $1,200, and is estimated at that figure, the payment 
of the extra $400 seems to be irregular and without authority, and requires further 
explanation. In his account of contingencies he enters payment to Kev'd J. B. Tu. 



117 



Bolduc and Edwin Jones, Esq., $200 each, for amount of Government grant to Chap- 
lains, but the vouchers famished in support are not signed. I enclose them herewith 
for completion. 

Superannuation deductions were made from the salaries of the wintering party 
of 1879-80 for the first time. So far no deductions have been made from the salaries 
of the staff for the months of November and April in each year. As I have previously- 
done, I would again suggest that a re-arrangement of the estimate for this service 
should be made, and some decision arrived at as to the superannuation deduction to be 
made. 

Travelling Agents' Expenditure. 

Certain agents are allowed a per diem allowance, in one case of $250, for which 
no further particulars are furnished. This is contrary to the Order in Council which 
distinctly states that only the actual disbursements to hotel-keepers, &c, should bo 
allowed. 

A cheque for a $100 was made on 22nd July, 1879, in favor of W.C. B. Grahame, 
on account of current expenditure. On the 25th August another was made in his 
favor for $327.26 for balance of July expenditure. The statement furnished by him, 
including expenditure by Mr. Steers, amounted to $427.26 for that month. Subse- 
quently, on the 8th September, a cheque was made in his favor for $100 for " Balance 
July Expenditure," which seems to be an over-payment as it tvas not deducted from 
any later account. If this view of the transaction be correct, the last payment of 
$100 should be deducted from his next statement of expenditure. 

Contingencies of Canadian and other Regular Agencies. 

Advances were made from time to time to agents to meet expenditure under this 
? head, and these are generally accounted for at the close of the current quarter. This 
has not been done in the case of the Montreal Agent, and a statement is now required 
-covering total payments to him during the year. 

Public Health. 

By an Order in Council, dated 10th June, 1880, a gratuity of two months' salary 
was granted to Dr. Rowand, and this was paid by L. C. cheque, issued in June. A 
like amount has been again paid him in August, for which I find no authority. Will 
you please state it ? * 

A payment was made on the 3rd May, 1880, of $1,138.70 to Grand Trunk Rail- 
way, of which $1,000 was for two months' services of Special Agent, and the balance 
for his travelling expenses. In view of the seemingly large amount paid, which is 
at the rate of $500 per month, I would ask for further particulars. 

I have the honor to be, Sir, 

Your obedient servant, 

J. L. McDOUGALL, 

Auditor-General. 
Br. J. C. TachS, 

Deputy Minister of Agriculture, 
Ottawa. 



An Order in Council was subsequently passed confirming the second payment. 






118 



Appropriation Account* for Fiscal Year ended oOth June, 1880 — Continued. 

PENSIONS. 

Account of sums expended, compared with the sums granted for the Year 
ended 30th June, 1880, showing the surplus or deficit upon each sub- 
head of Vote. 



Service. 



MiscellariPOiis Pensions a 

New Militia Pensions b 

To meet amount required for Pensions, Veterans, 

War 1812 c 

Compensation to Pensioners in lieu of land 



Grant. 



Total Expenditure .... 
Unexpended Ealance. 



$ cts. 

880 00 
5,283 00 

35,000 00 
7,000 00 

48,163 00 



Expendi- 
ture. 



$ cts 

545 93 
5,15S 50 

30,560 00 
5,635 50 



41,898 03 



Expenditure 
compared with Grant. 



Leas than 
Granted. 



More than 
Granted. 



$ cts. 

334 07 | 

126 50 

4,440 00 
1,364 40 

6,264 97 
6,264 97 



I certify that this account has been examined under my directions and 
is correct. 

J. L. McDOUGALL, 

Auditor- Genera I. 
Examined, 

Geo. C. Boltox. 



a. The unexpended balance, $334.07, of this grant is owing to the death of Mrs* 
Antrobus. 

b. The unexpended balance, $126.50, of this grant is owing to the death of 
Militiamen. 

c. The unexpended balance, $4,440.00, of this grant is owing to the death of 
Yeteians. 



119 



Appropriation Accounts for Fiscal Year ended SOth June, 1880 — Continued* 

PENSION— Continued. 

Account of sums expended, compared with the sums estimated under 
statute, for the Year ended 30th June, 1880, showing the surplus or 
deficit upon each sub-head of Vote. 



Service. 



Pensions. 



Judges, Supreme Court 

do Quebec a 

do Ontario b 

do Nova Scotia c 

do P. EL Island 



Estimate. 



Miscellaneous. 

Late Province of Canada d 

British Columbia e 

Militia Pensions. 

Militiamen and widows of militiamen, U. C, war 

of 1812 / 

Militiamen, L C, war of 1812, g 

Superannuation. 

For annual allowance to superannuated em- 
ployes , , 



$ cts 

9,999 99 

25,666 66 

4,800 00 

6,266 66 



Total Expenditure 

Expenditure in excess of Estimate. 



1.044 40 
6941 12 



9 000 00 
1,000 00 



119,0 00 
183.718 83 



Expendi- 
ture. 



$ cts. 

9,999 84 
28,202 35 
4,033 11 
5,986 64 
1,903 15 



97? 97 
3,732 86 



5,560 00 
600 00 



127.792 22 



Expenditure com- 
pared with Estimate. 



Less than 
Estimated. 



$ cts. 
15 



160 89 
280 02 



71 43 

3,208 76 



3,440 00 
400 00 



More than 
Estimated. 



$ cts. 



8,166 75 



188,783 14 



8.792 22 



13,231 06 
5,064 31 



I certify that this account has been examined under my directions and 
is correct. 



Examined, 

Geo. C. Bolton. 



J. L. McDOUG-ALL, 

Auditor-General. 



a. The balance of 82,535.69 over expended on this estimate arises from the 
placing of Judge Loranger on the retired list. 

b. The unexpended balance, $776.89, of this estimate was owing to the death of 
Judge Burrows. 

c. The unexpended balance, $280.02, of this estimate was owing to the death of 
Judge Marshall. 

d. The unexpended balance, $71.43, of this estimate was owing to the death of 
Sarah Ussher. 

e. The unexpended balance, $3,208.26, of this estimate was owing to the death of 
21. J. Ker, late Auditor, and the appointment of J. W. Trutch, late Surveyor-General, 
to be a Land Commissioner. 

/. The unexpended balance, $3,440.00, of this estimate is owing to the death of 
several militiamen and widows of militiamen during the year. 

g. The unexpended balance, $400.00, of this estimate is owing to the death of 
militiamen. 



120 



Appropriation Accounts for Fiscal Year ended SOlh June, 1880 — Continued. 

MILITIA. 

Account of sums expended, compared with the sums granted for the Year 
ended 30th June, 1880, showing the surplus or deficit upon each sub- 
head of Vote. 



Service. 



Statutory provision for Military 

branch $6,600 00 

Vote, District Staff. „. 23,800 00 a 

Salaries, Brigade Majors b 

Allowance for Drill Instruction $40,000 00 c 

Supplementary Vote 2,520 00 

Public Armories and care of Arms d 

Drill pay and Camp purposes e 

Contingencies / 

Drill sheds and Rifle Ranges.. $10,000 00 g 

Unexpended balance, 1878- 

1879 $11,902 88 

Less — Amount lapsed 30th 

Sept., 1880 8,691 36 

3,211 52 



Care and maintenance of Military 

properties $8,000 00 h 

Unexpended balance, 1878- 

1879 $1,649 67 

Less— Amount lapsed 30th 

Sept., 1830 287 34 

1 362 33 



Royal Military College... $59,000 00 j 

Repaid by Cadets 14,942 39 

Military Schools, Drill Instruction in Colleges., k 
Ammunition, Clothing, Military 

Stores $115,000 00 

Unexpended balance, 1878-79 6,110 81 I 



Pay, maintenance and equipment of 

"A "and "B" Batteries, Schools 

of Gunnery $115,000 00 m 

Supplementary Vote 2,000 00 



Guard at Rideau Hall n 

Ordnance and improved Firearms.... o 

Militia aid to Civil Power — p 

Unexpended balance, 1878-79 $1,854 24 

Less — Amount lapsed 30th Sept , 

1830 1,302 30 

Conversion of smooth bore Ordnance q I 

Special service, North-West Territories r 



Grant. 



$ Ct3. 



30,400 0C 
17,400 00 



42,520 00 

52,000 00 

175,000 00 



13,211 52 



9,362 33 

73,942 39 
14,000 00 



121,110 81 



117,000 00 

5,000 00 

20,000 00 



551" 91 

16,500 00 

4,000 00 



Expendi- 
ture. 



$ cts. 



30,137 46 

16,094 27 



42,515 21 

51,977 29 

172,924 59 

45,886 22 



13,154 96 



9,283 18 



73,012 77 
3,856 77 



116,394 74 



116,942 23 
2,971 22 



551 94 
5,000 00 
4,258 47 



Expenditure 
compared with Grant. 



Less than 
Granted. 



$ cts. 



262 54 
1,305 73 



4 79 

22 71 

2,075 41 

113 78 



More than 
Granted. 



56 56 

i 


79 15 


929 62 
10,143 23 


4,716 07 


57 77 

2,028 78 

20,000 00 



11,500 00 



% cts. 



258 47 



I certify that this account has been examined under my directions and 
is correct. 

Examined, J. L. McDOUGALL, 

Geo. C. Bolton. Audi tor- General. 



121 



.Remarks. 



a, Salaries, Military Branch and District Staff. 

Unexpended balance $262.54. This has lapsed, not being required, the late 
General Officer commanding theMilitia and his Aide-de-Camp having retired 
from the command before the expiration of the financial year. 

b. Brigade Majors. 

Unexpended balance $1,305.73. This balance has lapsed. The estimate under 
this head includes the travelling expenses of the Brigade Majors on inspection 
duty, to cover which a sufficient margin is required and which is subject to 
the exigencies of the service. 
Allowance for Drill Instruction. 

Unexpended balance $1.79. This balance has lapsed. 

d. Public Armories and Care of Arms. 

Unexpended balance $22.71. This balance has lapsed. 

e. Drill Pay and Camp Purposes. 

Unexpended balance $2,075.41. This balance has lapsed. Tho character of 
this service is such that it is impossible to estimate the exact amount which 
may be required. 
/. Contingencies. 

Unexpended balance $113.78. This balance has lapsed. The same remarks 
apply as to the service above. 
g. Drill Sheds and Rifle Ranges. 

. Unexpended balance $5(J.5b'. This balance has lapsed. 
h. Care and Maintenance of Military Properties. 

Unexpended balance $79.15. This balance has lapsed. 
;. Royal Military College. 

Unexpended balance $929.62. This balance has lapsed. 
k. Military Schools and Drill Instruction in Colleges. 

Unexpended balance $10,143.23. This balance has lapsed. 
I. Ammunition, Clothing and Military Stores. 

Unexpended balance $4,716.07. This balance was carried forward for three 
months, under Order in Council, L2th June, 1880, being required to meet 
payments for military stores, clothing and ammunition ordered in England 
during the financial year, but not delivered up to the 30th June, 1880. 
m. A and B Batteries, Schools of Gunnery. 

Unexpended balance $57.77. This balance has lapsed. 
n. Guard at Rideau Hall. 

Unexpended balance $2,028.78. This balance has lapsed. The estimate was 
framed to meet the services for the year. The Guard was not required 
Ihrough the whole of that period, hence the difference between estimate and 
expenditure. 
o. Ordnance and Improved Fire Arms. 

Amount of vote $20,000, This amount lapsed. There was no expenditure 
under this head of service during the year. 
p. Militia in aid of Civil Power. 

There was no balance under this head. The services having been paid by the 
amount specially carried forward from the previous year's appropriation. 
q. Conversion of Smooth-bore Guns. 

Unexpended balance was carried forward for three months to 30th September, 
1880, under Order in Council, 12th June, 1880, being required to pay for the 
services then being in operation, but not yet completed. 
r. Special Service, North- We^t Territories. 

The expenditure under this head was $258.47 in excess of the appropriation and 
is to be attributed to the freight and transport charges on arms, ammuni- 
tion, &c, forwarded from Winnipeg to Fort Carlton, which were in excess 
of the calculations. 



122 



Appropriation Accounts for Fiscal Year ended 3Qlh June, 1880 — Continued. 

MILITIA. 

Details of Salaries of Military Branch and District Staff, 1879-'80. 



Service. 


Estimate. 


Expendi- 
ture. 


Less than 
Estimate. 


More than 
Estimate. 


Expenditure under Statute. 
Military Branch. 


$ cts. 

4,000 00 
2,600 00 


$ cts. 
3,666 63 


$ cts. 

5*3* 37 


$ cts* 


1 Adjutant-General at Headquarters. 


2,600 00 1 


Expenditure less than Estimate 


6,600 00 


6,266 63 


333 37 

















6,600 00 

















Service. 



Expenditure under Authority op Vote. 
Military Branch. 

1 Aide-de-camp to General Officer Commanding, 

1 month, at $1,000 per annum 

1 Aide-de-camp to General Officer Commanding, 

7 months, at $600 per annum 

District Staff ... ; 

12 District Deputy-Adjutants-General, at $1,200 

each 

1 District Paymaster.. I 

1 Assistant Inspector of Artillery j 

1 Deputy Adjutant-General W. O. Smith, arrears 

2 yeari, 1 month and 15 days, at $300 



Vote. 



$ cts, 



1,000 00 



22,800 00 



Expended. 



$ cts. 



83 33 

350 00 



Staff Contingencies. 

Allowance to A-'Jjutant-Geueral at Headquarters. 

do 12 Deputy Adjutants-General, at 

$500 each , 



14,400 00 

600 00 

1,200 00 

637 50 



600 00 
6,000 00 



Expenditure more than Vote. 



23.8C0 00 



23,870 83 



Less than 
Vote. 



More than 
Vote. 



cts. 



$ cts. 



70 83 



I certify that this account has been examined under my directions and 
is correct. 

J. L. McDOUGALL, 

Auditor- General. 
Examined, 

GrEO. C. BOLTON. 



123 



Appropriation Accounts for Fiscal Year ended 30th June, 1880. — Continued. 

MILITIA. 

Details of Expenditure on account of Ammunition, Clothing" and 
Military Stores, as compared with Vote for Year ending 30th June, 

1880. 



Service. 



Ammunition $25,000 00 

Part of unexpended balance 
carried forward from 
1878-'79 $1,168 79 1,168 79 

Clothing $50,000 00 

Part of unexpended balance 
carried forward from 
1878-'79 2,790 49 2,790 49 

Military Stores $40,000 00 

Part of unexpended balance 
carried forward from 
1878-'79 2,151 53 2,151 53 



Amount lapsed of unexpend- 
ed balance carried for- 
ward from 1878-'79 608 56 

Total of unexpended balance 
carried forward from 
1878-'79 $6,719 37 



Grant. 



$ cts. 



26,168 79 



52,790 49 



42,151 53 



ture. 



Expendi- More than 



$ cts. 



Granted. 



$ Ct3. 



Total Grant 

Total Expenditure 

Expenditure less than Grant. 



121,110 81 



121,110 81 



8,693 58 



47,106 28 



60,594 88 



18,443 35 



116,394 74 



121,110 81 



T.ess than 
Granted. 



$ cts. 



17,475 21 



5,684 21 



4,716 07 



I certify that this account has been examined under my directions and 
is correct. 



J. L. McDOUGALL, 

Auditor- General. 



Examined, 

Geo. C. Bolton. 



124 



Appropriation Accounts for Fiscal Year ended 30th June, 1880 — Continued. 

VOTE— PRINCE EDWARD ISLAND RAILWAY, (CAPITAL.) 

Account of Sums expended, compared with the Sums Granted, for the 
Year ended 30th June, 1880, showing the Surplus or Deficit upon 
each Sub-head of Vote. 





1 

1 


Supple- 
mentary. 


Total 
Grant. 


Expendi- 
ture. 


Expenditure compared 
•with Grant. 


Service. 


Grant. 


Less than 
Granted. 


More than 
Granted. 


Extension of Railway 
at Souris, Wharf, Sta- 
tions, Buildings, &c... 


$ cts. 


$ cts. 
20,000 00 


$ cts. 
20,000 00 


$ cts. 
16,539 82 


£ cts. $ cts. 
3,460 18 1 











VOTE— INTERCOLONIAL RAILWAY (CAPITAL.) 

Account of Sums expended, compared with the Sum Granted, for the Year 
ended 30th June, 1880, showing the Surplus or Deficit upon each Sub- 
head of Vote. 



Service. 



Purchase of Riviere du 
Loup Branch 

Repairing and re-laying 
Riviere du LoupBranch 
with steel rails 

Rolling stock forRivi^re 
du Loup Branch 

Box and flat cars for 
Riviere du LoupBranch 

Total Riviere du Loup 
Branch 



Nut locks 

Halifax Extension 

Deep Water Terminus, 

St John 

Completion of Line 

Purchase of Land, Sack 

ville 



Total Expenditure. 



Grant. 



$ 



cts. 



Supple- 
mentary. 



$ cts. 



,500,000 00. 



375,000 00 



1,875,000 00 



159,100 00 
94,400 00 



Total 
Grant. 



$ cts. 
1,500,000 00 

375,000 00 
159,100 00 
94,400 00 



100,000 00 



Balance Unexpended. 



253,500 00 2,128,500 00 



5,500 00 



29,000 00 



40,000 00 
5,500 00 

100,000 00 
29,000 00 



Expendi- 
ture. 



$ cts, 
1,500,000 00 

374,435 96 



Expenditure compared 
with Grant. 



Les3 than 
Granted. 



$ cts. 



More than 
Granted. 



564 04 



15,139 47 238,360 53 



1,889,575 43 238,924 57 



32,797 83 
7,164 02 



f 20, 
1 3, 



9 4,545 65 

396 67 



535 00 



7,202 17 



h 



5,454 35 
068 33 



2,048,014 60 

2,303,000 00 .,...! 256,649 42 

| 1,664 02 

254 985 40 



$ cts. 



Certified, 



1,664 02 



1,664 02 



THOMAS D. TIMS, 

Financial Inspector. 



125 



Appropriation Accounts for Fiscal Year ended SOth June, 1880 — Continued. 
KAILWAYS AND CANALS. 



Account of sums expended compared with the sums granted on account of 
Canadian Pacific Railway for the Year ended 30th June, 1880, 
showing the surplus or deficit upon each sub-head of Yote. 






Service. 



a Canada Central Extension 

Paid D. Mclntyre and J. Worthington. 
D. Mclntvre & Co 



b Georgian Bay Branch 

Paid Heney, Cbarlebois k Flood 

Sundry services, travelling expenses, etc. 



Grant. 



% cts. 
1,000,000 00 



Expendi- 
ture. 



Expenditure 
compared with Giant. 



$ cts. 

485,999 00 
143,495 00 



629,494 00 



800,000 00 






c Fort William to English River. 

Paid Purcell & Ryan 

Sundry services 



110,000 00 






d English River to Eagle River 

Paid Purcell & Co., contractors 

Northern Transportation Co., freight.... 

Miller Bros. & Mitchell, spikes 

Dominion Bolt Co , bolts and nuts 

Intercolonial Railway Co., fish plates 

Truro Patent Frog Co., frogs, etc 

Brown, Routh & Co., furniture 

T. & R. Kenny, supplies, Caddy's party.. 

Morton, Rose & Co., steel rails, etc | 

J. St. V. Caddy's expenditure ' 

Sundry expenditures, travelling expenses, 
etc 



800,000 CO 



950 00 
),980 52 



10,930 52 



81,400 00 
4,032 75 

85,432 75 



535,300 00 

15,084 00 

21,100 00 

2,662 50 

5,465 48 

5,000 00 

1,499 66 

12,214 68 

110,667 30 

55,747 06 

6,788 30 



e Eagle River to Keewatin 

Paid Fraser & Manning, contractors 

Manning, McDcnald, McLaren & Co., 

contractors 

Miller Bros. & Mitchell, spikes 

Truro Patent Frog Co., frogs, &c 

Morton, Rose & Co., steel rails, &c .... 

.Northern Transportation Co 

W. T. Jennings, disbursements 



1,100,000 00 



771,528 98 



26,550 00 

402,750 00 

3,820 00 

2,0U0 00 

81,041 03 

16,100 00 

34,871 47 



Less than 
Granted. 



cts. 



370,506 00 i 



789,069 48 



24,567 25 



More than 
Granted. 

IB 



28,471 02 



a and e Works in progress, but not proceeded with as rapidly as expected. 

b Contract cancelled. 

c and d Work in progress. 



126 



Appropriation Accounts for Fiscal Year ended 30/A June, 1880 — Continued. 

RAILWAYS AND CANALS— Continued 

Account of sums expended, compared with the sums granted on account 
of Canadian Pacific Railway, for the Year ended 30th June, 1880, 
showing the surplus or deficit upon each sub-head of Yote. 



Service. 



D. S. Curry, disbursements , 

Bank of Montreal, for Head Office, C.P.R. 

Advertising 

O'Connor <b Hogg, professional services.. 

W, R. Sown, professional services 

L. K. Jones, travelling expenses 

Petty accounts 

D. S*. Curry, office at Winnipeg 



Grant. 



$ cts. 



J Keewatin to Selkirk 1,000,000 00 

Paid Joseph Whitehead, contractor 

Joseph tipper & Co., rolling stock 

Whitehead, Ruttan & Ryan, ties....- 

J. H. Rowan, disbursements 

D. S. Curry do 

do do 

do office at Winnipeg......... 

T. H. White, disbursements , 

W. B. Smellie do 

P. Grant do 

Hon. C. Watters 

Peter Grant, salary 

T.D.Taylor do 

T. H. White do 

C. W. Mitchell, salary 

Bank of Montreal, Head Office 

F. W. Bent, salary, &c 

T.J.Thompson do 

Peter Grant do 

T. J. Lynskey 

Bank of Montreal, sundries 

A. McArthur, professional services , 



Less— Sundry refunds. 



Ingine Houso at Selkirk 30,000 00 

Paid Gouin, Murphy & Upper, contractors. 
D. S. Currry's disbursements | 



Expendi- 
ture. 



$ Ct3. 

20,797 37 

2,000 00 

828 40 

•190 49 

L500 00 

'200 00 

85 00 

500 00 

593,533 74 



481,860 00 

50,000 00 

20,800 00 

25,518 96 

237,855 39 

449 73 

700 00 

1,593 67 

240 89 

100 00 

1,830 00 

720 00 

200 00 

600 00 

400 00 

2,000 00 

452 10 

229 50 

783 80 

507 16 

2,067 80 

750 00 

832,659 00 
1,690 22 



830,968 78 



W.OGO 00 
289 27 



30,289 27 



Expenditure 
compared with Grant. 



Less than 
Granted. 



$ cts. 



More than 
Granted. 



$ cts. 



506,466 26 



169,031 22 



289 27 



/ Work in progress but not proceeded with as rapidly as expected. 



127 



Appropriation Accounts for Fiscal Year ended 3Qth June, 1830 — Continued. 

EA1LWAYS AND CANALS— Continued. 

Account of sums expended, compared with the sum granted on account of 
Canadian Pacific Railway, for the Year ended 30th June, 1880, 
showing the surplus or deficit upon each sub-head of Vote. 



Service. 



Grant. 



Expendi- 
ture. 



Pembina Branch $150,000 00 

Supplementary 25,000 00 

Paid Kavanagh, Murphy & Upper, contrac 
tors I 

Kingston Penitentiary, signal switches...] 

Joseph Upper & Co., temporary bridges. 

North-West Transportation Co., freight.. 

J. Taylor & Bros., castings, etc 

R. Dickson, contract^ 

St. Paul, Minneapolis and Manitoba 
Railway Co 

Red River Transportation Co 

Joseph Whitehead, railway ties..... 

D. Duffy, drainage 

T. J. Lynskey, Pembina Branch 

D. "S. Curry, disbursements 

do do Winnipeg 
Office 

J. H. Rowan, disbursements 

S. Knight do 

J. M. Ross do 

Joseph Tomlinson do 

G. P. Brophy, salary and travelling ex- 
penses , 

Merchant's Bank, lands 

Bank of Montreal, petty accounts 

Advertising 



$ cts. 



175,000 00 



Less— Sundry refunds 



Station Houses and Water Supply g 

Paid R. Dickson, contract 

Gouin, Murphy & Upper, contract 

R. Fisher & Son, fitting up stations...... 

McKechnie & Bertram, injectors 

J. Taylor & Bro., locomotive saddles and 

valves 

W. Hazlehurst, turntables 

"Eclipse" Wind-mill Co., wind-mill 

T. J. Lynskey, Pembina Branch 

D. S. Curry, disbursements 

Queen's Printer 

Bank of Montreal, petty accounts 



g. In progress. 



$ cts. 



29,000 00 
2,000 00 
1,089 01 

49,800 44 
J 39 32 

13,050 00 

5,694 04 
2,698 12 

32,118 97 
2,466 75 
8,569 91 

17,828 57 

319 05 
3,365 49 
1.381 92 

250 00 
2,660 42 

3,062 22 

1,560 07 

100 00 

294 77 

177.449 07 
354 34 



Expenditure 
compared with Grant. 



Less than ' ( More than 
Granted, i Granted. 



80,000 00 



177,094 73 



3,016 20 

3,785 00 

495 0® 

463 24 

253 91 

2,016 00 

1,000 00 

1,134 18 

18,865 44 

123 71 

428 27 

31,580 95 



$ Ct3, 



$ CtS. 



2,094 73 



48,419 05 



128 



Appropriation Accounts for Fiscal Year ended 30th June, 1880 — Continued. 
RAILWAYS AND CANALS— Continued. 

Account of sums expended, compared with the sums granted on account 
of Canadian Pacific Railway, for the Year ended 30th June, 1880, 
showing the surplus or deficit upon each sub-head of Vote. 



Service. 



Grant. 



$ cts. 

British Columbia ( 630,000 00 

Paid E. V. Bodwell, salary and travelling ex- 
penses J 

J. W. Trutch, do do 
b M. Eberts, on acc't travelling expenses... 



b E. P. Bender, do do 

b C. F. Hannington, do do 

b F. C. Gamble, do do 

b G. A. Reefer, do do 

b T. B. Hamlin, do do 

b H. J Cambie, do do 

b H. A. F. McLeod, do do 

b W. O. Strong, do do 

Bank of Montreal, 

Montreal Gazette 
speeches 

Travelling expenses of Sir John A. Mac 
donald to England in 1879 

Advertising 

Queen's Printer 

Graham & Bodwell, disbursements 

Head Office 

Transfer from 1880-81 

" Civil Government 



petty accounts 

printing reports of 



Less Expenditure earned to 1880-81 $9,464 28 
" Refunds 749 79 



Telegraph Lines and Roadway 

Paid Oliver, Davidson & Co., contract... 

R. Fuller, contract 

F. N. Gisborne, salary 

D. O'Connor, professional services... 
Wm. Compton, travelling expenses 

Montreal Bank, petty accounts 

JSifton, Glass & Co , contract 

Oliver, Davidson & Co , interest .... 

Wm. Compton, disbursements 

F. N. Gisborne, do 



140,000 00 



Expendi- 
ture. 



$ cts. 



3,256 60 
3,404 54 


500 


00 


500 00 


500 


00 


500 00 


1,000 


00 


500 


00 


800 


00 


500 


00 


500 00 


5,230 


00 


475 00 


2,324 37 
2,478 73 
2,178 47 


35,041 
2,000 


64 
00 


767 oe 


99 


00 


. 





62,555 35 

10,214 07 
52,341 28 



Expenditure 
compared with Grant. 



Les9 than 
Granted. 



cts 



More than 
Graated. 



$ cts. 



547,658 72 



2,200 00 

14,000 00 

487 48 

693 70 

263 50 

819 55 

3,984 80 

2,143 02 

1,130 22 

850 00 



26,577 27 c 113,422 73 



a Works under contract and in progress. 

b To bo accounted for. 

c Not required during that year. 



129 



Appropriation accounts for Fiscal Year ended SOth June, 1880 — Continued. 

RAILWAYS AND CANALS— Continued. 

Account of sums expended, compared with the sums granted on account 
of Canadian Pacific Railway, for the Year ended 30th June, 1880, 
showing* the surplus or deficit upon each sub-head of Vote. 



Service. 



a West of Red River 

Paid Stephen Reynolds & Co., steel rails 

Miller Bros. & Mitchell, spikes 

M. E. Dansereau, reception of rails 

John Ryan, contract 

J. S. Aikin, for lands 

Truro Patent Prog Co., frogs and switches 

Morton, Rose & Co. 3teel rails 

Marcus Smith, salary and disbursements- 
Thomas Ridout, travelling 

Ryan, Whitehead & Ruttan, contract. 

Advertising ,.,,. 

Marcus Smith and J. H. Rowan, disburse- 
ments 

Wm. Murdoch, disbursements 

Bank of Montreal, petty accounts 

Wm. Skead, disbursements 

Kavanagh Bros., supplies 

North- West Navigation Co.. 

W. B. Smellie, travelling * 

Wm. Murdoch, disbursements 

D. S. Curry, disbursements 

do do Winnipeg office. 

Bank of Montreal 



Grant. 



$ cts. 
I 1,000,000 ©0 



Less— Refunds 



b Rolling Stock .... j 120,000 00 

Paid Chas. Boss, snow plough | 

Intercolonial Railway 

Bank of Montreal, petty accounts 

do do 

Chas. Blackwell, disbursements 

Advertising 

Queen's Printer , 



Expendi- 
ture. 



$ cts. 



1,481 


26 


10,505 


00 


1,844 


18 


154,167 42 


4,000 


00 


5,000 


00 


368,079 


77 


8.343 


38 


100 


00 


2,700 00 


5,208 51 


1,000 


00 


12,499 47 


5,690 


00 


1,304 


19 


4,787 94 


1.357 29 


250 


00 


2,000 


00 


21,287 48 


600 


00 


4,3)9 


25 


616,525 14 


330 


14 


616,195 00 


900 


00 


28,000 


00 


1,338 


90 


2,410 


22 


1,861 


83 


2,955 


28 


115 54 


37,581 


77 



Expenditure 
compared with Grant. 



Less than 
Granted. 



$ cts. 



More than 
Granted, 



$ cts. 



383,805 00 



82,418 23 



a Work in progress. 
b Over-estimated. 



8—9 



130 



Appropriation Accounts for Fiscat Year ended 30 th June, 1830 — Continued, 

INCOME— RAILWAYS AND CANALS— Continued. 

Account of sums expended, compared with the sums granted, on account 
of Canadian Pacific Railway, for the Year ended 30th June, 1880, 
showing the surplus or deficit upon each sub-head of Yote. 



feervice. 



Surveys, appropriation $100,000 00 

Supplementary vote 75,000 00 



Expenditure 

Balance carried forward to 1880-81. 




Expendi- 
ture. 



Expenditure 
, compared with Grant. 



Less than 
Granted. 



$ cts. $ cts. 



150,973 68 



24,026 32 



More than 
Granted. 



$ cts. 



SURVEYS AND INSPECTIONS. 



a Appropriation, Supplementary. 



2,000 00 I 1,733 90 



266 10 



I certify that this account has been examined under my directions and 

is correct. * 



J. L. McDOUOALL, 

Auditor- General, 



Examined, 

J. H. P. GrlBSON 



a Over estimated. 



131 



Appropriation Account* for Fiscal Year ended 30th June, 1880 — Continued. 

CAPITAL— RAILWAYS AND CANALS— Owrtw/crf. 

Account of sums expended, compared with the sums granted, on account 
of Canals, for the Year ended 30th June, 1880, showing the surplus 
or deficit upon each sub-head of Vote. 



Service. 



Miscellaneous not otherwise provided for appropri- 
ation. This amount deducted from " miscel- 
laneous works not otherwise provided for " 
voted in Estimates for the Department of 
Public Works 




355 05 






a Lachine Canal I 1,150,000 00 

Paid Wm. Davis & Sons i 

Whitney k Doty - 

Alphonse Charfebois 

McNamee, Gaherty and Frechette .... 

Rodgere, Kelley & Co 

James Worthington & Co 

D. S. Booth 

McGauvreau & Tucker , 

James Worthington & Co 

Williamson, Rodgers and Farrell 

O'Brien & Sullivan 

Resident Engineers 

Professional Services 

Printing Chief Engineers Report., 

Lithographing 

Arbitrations 

Geo. Dowker, dredging $883 55 

do Coating bridge 154 05 

do Wier Lock No. 3 60 50 

do Lock gates 83 40 



Travelling expenses. 

Advertising. 

Miscellaneous , 



176,900 00 


35,679 14 

34,006 27 
22,590 83 


22,050 00 
19,400 00 


5,955 85 


5,044 25 
3,100 00 


2,500 00 

1,680 00 

25,384 91 


8,187 83 


1,250 00 
192 00 


660 00 



Supplementary vote 
board of men.. . 



to pay D. McLanaghan for 



697 00 



1,181 50 

200 00 

1,791 53 

1,115 60 



Expenditure 
compared with Grant. 



Less than 
Granted. 



More than 
Granted. 



$ cts. $ cts. 



368,869 74 j 781,130 26 
697 00 j 



"Work in progress but not proceeded with as rapidly as expected. 



8-91 



132 



Appropriation Accounts for Fiscal Year ended 30th June, 1880 — Continued. 

CAPITAL-RAILWAYS AND CANALS— Continued, 

Account of sums expended, compared with the sums granted, on account 
of Canals for the Year ended 30th June, 1880, showing the surplus or 
deficit upon each sub-head of Vote. 



Service. 



a Cornwall Canal 

Paid Gordon, Woodward & Chamberlain. 

D. S. Booth 

Resident Engineers 

Professional services 

Purchase of land 



at. 



Lawrence Canals 

Paid Resident Engineers and Survey Staff 

Printing Chief Engineer's report 

Advertising ~ 

Draughtsmen, copying, &c. 



Grant. 



$ cts. 
140,000 00 



Expendi- 
ture. 



80,000 00 



$ cts, 

99,550 00 

4,976 82 

4,294 65 

401 08 

232 40 



a Welland Canal 2 ; 000, 000 00 

Paid on Account of Contracts — 

Patrick Larkin , Sec. 1... 

Dennison, Belden & Co do 2... 

do do do 3... 

Blake, Bros. & Campbell do 4... I 

Alexander Manning do 

Patrick Shannon do 

Higgins & Sullivan do 



Cairns, Morse, Hart & Co do 8 & 9 

John Ginty & Co do 

Paul Ross do 

Lobb, Dawson & Murray do 

Ginty & Dickey do 

John Brown, per representatives do 
do do ... do 

do do ... do 

R. J. Campbell, per Assignee do 17&18 

Hanev, flaney & Parry do 19&20 

John'Carroll do 23... 

C. F. Dunbar do 24... 

Ferguson, Mitchell & Symmes... do 25... 

John Carroll do 

Hunter, Murray & Cleveland . ... do 
Ferguson, Mitchell & Symmes... do 

John Ferguson & Co do 

Ambrose Clark do 

Bannerman & Co , do 

Ambrose Clark do 

F. B. McNamee & Co do 

Hunter, Murray & Cleveland do 

C. F. Dunbar do 

Usher & Battle, waste wier 

D. S. Booth, timber . 



26... 
27... 
28... 
30... 
33... 
33... 
34... 
34... 
35... 
36... 



Carried forward 



109,454 95 

2,972 67 
592 89 
889 47 

4,759 53 

9,214 56 



42,840 00 

49,308 40 

18,847 02 

9,954 54 

20,290 52 

13,478 23 

26,372 30 

41,473 77 

23,421 97 

29,545 89 

67,800 00 

17,399 31 

7,400 00 

9,000 00 

7,600 00 

134,900 00 

67,900 00 

18,700 00 

7,100 00 

1,300 00 

28,209 64 

143,900 00 

17,800 00 

5,100 00 

3,400 00 

39,600 00 

5,700 00 

52,700 00 

182,600 00 

32.300 00 

18^00 00 

10,953 51 



1,155,495 01 



Expenditure 
compared with Grant. 



Less than 
Granted. 



t cts. 



More than 
Granted. 



cts. 



30,545 05 l 



70,785 44 



a. Work in progress, but not proceeded with as rapidly as expected. 

b. Final. 



133 



Appropriation Accounts for Fiscal Year ended 30th June, 1880 — Continued. 

CAPITAL—RAILWAYS AND CANALS— Continued. 

Account of sums expended, compared with the sums granted, on account 
of Canals, for the Year ended 30th June, 1880, showing the surplus 
or deficit upon each sub-head of Yote. 



Service. 




Expendi- 
ture. 



Expenditure 
compared with Grant. 



Less than 
Granted. 



Brought forward. 



Paid Resident Engineers..... 

Draughtsmen ., 

Professional services and travelling ex- 
penses < 

Purchase of land and land damages 

Repairs of new banks, &c 

Printing Chief Engineer's report 

Lithographing 

Gratuities 

Petty accounts 

Advertising 



cts. | $ cts. 

1,155,495 01 



a 



St. Anne's Lock and Canal 50,000 00 

Paid Engineers and petty accounts j 

Advertising j •.... 



Carillon'Lock and Canal ...., 

Paid R. P. Cooke & Co $105,100 00 

F. B. McNamee & Co 84,600 00 

Geo. Dowker, on account of construction 

of bulkhead 

Resident Engineers 

Stationery 

Petty accounts 



35,976 57 
2,420 30 

8,579 78 

24,756 95 

10,071 53 

2,250 00 

300 00 

356 66 

6,691 28 

6,026 67 



124 41 
2,930 27 



$ cts. 



747,075 25 



300,000 00 



3,054 68 



189,700 00 

1,630 76 

8,043 04 

189 33 

3,653 56 



46,945 32 



Grenville Canal 

Paid James Goodwin , 

Engineering staff 

Professional services 

Stationery 

E. H. Parent, arrears of salary.. 
Petty accounts 



200,000 00 



Advertising 



203,216 69 j 96,783 31 



69,549 82 

6,644 26 

615 00 

28 88 

666 66 

72 43 

77,577 05 

720 53 



78,297 58 



More than 
Granted. 



$ cts. 



121,702 42 



a. Work in progress, but not proceeded with as rapidly as expected. 



134 



Appropriation Accounts for Fiscal Year ended 3Qtk June, 1880 — Concluded. 

CAPITAL— RAILWAYS AND CANALS— Concluded. 

Account of sums expended, compared with the sums granted, on account 
of Canals, for the Year ended 30th June, 1880, showing the surplus or 
deficit upon each sub-head of Yote. 



Service. 



a Culbute Canal — 

Amount of Appropriation $12,000 00 

do available 30th September 1,190 84 
do Supplementary Vote 7,000 00 

Paid John Burns final $4,109 41 

John Harvey., 1,630 00 



Land damages, &c ,.....,..., 

Resident Engineers 

Salaries and petty accounts. 



Advertising. 



Grant. 



$ cts 



20,190 84 



b. St. Peter's Canal- 
Amount of Appropriation 90,000 00 

Amount brought from 1878-'79 36,700 00 



Paid J. T. Kennedy, Assignee of S. P. Tuck. 

Engineering Staff 

Petty accounts 



Miscellaneous. 



126,700 00 



Expendi- 
ture. 



Expenditure 
compared with Grant. 



$ cts. 



Less than 
Granted. 



$ cts. 



More than 
Granted. 



5,739 41 
6,411 75 
1,961 64 
2,410 29 



16,523 09 
165 11 



b. Appropriation , 

Paid Survey River Trent 330 05 

Survey Hungry Bay 266 15 

Professional Services and Tra- 
velling Expenses 231 45 

Advertising 133 85 



10,000 00 



16,688 20 



75,900 00 
3,078 03 
1,142 51 



80,120 54 



3,502 64 



$ Cts. 



46,579 46 



961 50 



9,038 50 



I certify that this account has been examined under my directions and 
is correct. 



Examined, 

J. H. P. Simpson. 



J L. McDOUGALL, 

Auditor- General. 



a. Work in progress, but not proceeded with as rapidly as expected. 

b. Work suspended during winter. 



135 



Appropriation Accounts for Fiscal Year ended 3Qlh June, 1880 — Continued. 

CAPITAL— PUBLIC WOEKS. 

Account of sums expended, compared with the sums granted on account of 
Public Buildings, Ottawa, for the Year ended 30th June, 1880, show- 
ing the surplus or deficit upon each sub-head of Vote. 



Service. 



Grant. 



Grounds a 

Extension of Western Block b 

Terrace walls, Supplementary Vote to^pay Con 
tractors balance due on contract. 



$ cts. 
3,000 00 

5,000 oe 

2,592 67 
10,592 67 



Expendi- 
ture. 



$ cts. 

757 43 
5,380 40 

2,592 67 



8,730 50 



Expenditure 
compared with Grant. 



Less than More than 
Granted. Granted. 



$ cts. 
2,242 57 



2,242 57 



$ cts. 
380 40 

380 40 



I certify that this account has been examined under my directions and 
is correct. 

J. L. McDOUGALL, 

Auditor- General. 
Examined, 

J. H. P. Gibson. 



a. Balance carried to 1880-81: 

b. More work executed than had been expected. 






136 



Appropriation Accounts jor Fiscal Year ended 30th June, 1880 — Continued 

PUBLIC WORKS—INCOME. 

Account of sums expended, compared with the sums granted on account of 
Improvement of Navigable Rivers, for the Year ended 30th June, 
1880, showing the surplus or deficit upon each sub-head of Yote. 



Service. 


Grant. 

$ cts. 

10,000 00 
100 00 

12,000 00 
9,000 00 
8,000 00 

10,000^00 
2,500 00 


Exnendi- 


Expenditure 
compared with Grant. 


ture. 


Less than 
Granted. 


More than 
Granted. 




$ cts. 

9,845 72 

6,601 35 

8,949 31 

179 25 

10,000 00 
2,499 63 


$ cts. 

254 28 

5,398 65 

50 69 

7,820 75 

37 
13,524 74 


$ cts. 


Supplementary Vote to pay G. H. Miles 

St. Laurence, removal of chains and anchors, b 
Neebioh Rapids, River St. Mary, Lake Huron, c 

Removing rock, Victoria, B.C. d 

Upper Praser River, B.C., removal of rocks in 

Cotton Wood Canyon.. 

Assiniboine River, between Winnipeg and Portage 
la Prairie, removal of obstructions and con- 
struction of dams 




St. John River, N.B., balance brought from 1878-79 


51,600 00 
1,470 00 


38,075 26 
1,470 CO 










53,070 00 


39,545 26 j 13,524 74 





I certify that this account has been examined under my directions and 
is correct. 



J. L. McDOUGALL, 

Auditor- General 



Examined, 

J. H. P. Gibson. 



a. Balance not required. 

b. Accounts outstanding carried to 1880-81. 

c. Balance not required. 

d. No more expenditure, appropriation insufficient. 



131 



Appropriation Accounts for Fiscal Year ended SOlh June, 1880 — Continued. 

PUBLIC "WORKS— mCOME— Continued. 

Account of sums expended, compared with the sums granted, on account 
of Public Buildings, Ontario, for the Year ended 30th June, 1880, 
showing the surplus or deficit upon each sub-head of Vote. 



Service. 



Ottawa Drill Shed 

Supplementary Vote. 

Grant by City of Ottawa. 
Militia Department 



Hamilton Post Office a 



Windsor P. 0. and Custom Hous*: 
Additional grant.. 



1 

Appropria- ' 
tion. 


$ cts. 

15,000 00 

879 49 

2,950 00 

380 00 





Grant. 



18,000 00 
4,000 00 



Brantford Public Offices . 



Kingston Military College and Forti- 
fications i 

Available to 30th September..... 
Supplementary grant, being bal- 
ance brought forward by 

Special Warrant 

Ottawa Geological Museum, Supple- 
mentary Vote '.. b 



2,000 00 
2,258 83 



3,107 11 



$ cts. 



19,209 49 
1,500 00 

22,000 00 
12,000 00 



Expendi- 
ture. 



ctr, 



19,161 54 



Expenditure 
compared with Grant. 



,' Less than 
l Granted. 



$ cts. 



47 95 
1,500 00 



More than 
Granted. 



$ cts. 



7,365 94 
30,000 00 



- 

I 92,075 43 



22,129 07 
12,011 63 



6,951 40 
1,428 17 



61,681 81 



129 07 
11 63 



414 54 
28,571 83 

30,534 32 



140 70 



I certify that this account has been examined under my directions and 
is correct. 

J. L. McDOUGrALL, 

Auditor- General. 
Examined, 

J. H. P. Gibson. 



a Deferred — awaiting action of Department. 
b Balance carried to 1880-81. 



138 



Appropriation Accounts for Fiscal Year ended 30th June, 1880 — Continued. 

PUBLIC WOEKS -INCOME— Continued. 

Account of sums expended, compared with the sums granted, on account of 
Parliament Buildings, for the Year ended 30th June, 1880, showing 
the surplus or deficit upon each sub-head of Vote. 



Service 


Grant. 


Expendi- 
ture. 


Expenditure 
compared with Grant. 


Less than 
Granted. 


More than 
Granted. 


Parliament Buildings — 

To cover cost of damage by fire — 

Supplementary Vote .. 

For Ventilation — 

Supplementary Vote , 

For Telephonic Service — 


$ cts. 

12,000 00 

4,200 00 

2,500 00 


$ cts. 
10,974 41 
4,202 10 


$ cts. 
1,025 59 

2,500 00 


$ cts. 
2 10 










18,700 00 


15,176 51 


3,525 59 


2 10 



PUBLIC BUILDINGS, &c, QUEBEC. 



Public Buildings, Quebec — 

Quebec and Levis Fortifications, 
including Dufferin Improve- 
ments $40,000 00 

Supplementary Grant b 10,000 00 



Durham Terrace Extension c 

St. John's Post Office and Custom 

House .... d. 

Montreal Examining Warehouse, 
carried forward, and unex- 
pended balance of Appropria- 
tion of 1878-79 carried for- 
ward by special warrant from 
SCth September e. 



50,000 00 
15,000 00 

9,000 00 



50,784 09 
2,086 40 

4,391 33 



12,913 60 
4,608 67 



10,000 00 10,130 17 



84,000 00 67,391 99 J 17,522 27 



784 09 



130 17 



914 26 



I certify that this account has been examined under my directions and 
is correct. 

J. L. McDOUGrALL, 

Auditor- General. 
Examined, 

J. H. P. Gibson. 



a. Carried to 1880-81. 

b. Works proceeded more rapidly than expected. 

€. Instructions given too late to allow of finishing during building season 

d. Final estimate unpaid; other works to be done. 

e. More work executed than had been expected. 



139 



Appropriation Accounts for Fiscal. Year ended SOth June, 1880 — Continued. 

PUBLIC WORKS— INCOME— Continued. 

Account of sums expended, compared with the sums granted, on account 
of Public Buildings, for the Year ended 30th June, 1880, showing the 
surplus or deficit upon each sub-head of Vote. 



Service. 



New Brunswick — 

Custom House, St. John a $100,000 00 

Supplementary grant 60,000 00 

Savings Bank, St. John « b 

Post Office, St. John c 

Fredericton Post Office d $16,000 00 

Supplementary grant 6,000 00 

Nova Scotia — 

Marine Hospital, Lunenburg e 

Sydney, C.B., Quarantine Hospital / 

North- West Territories — 

Public Buildings „ g 

British Columbia — 

Public Buildings, repairs h 

Custom House and Storehouse Wharf, 
Victoria i 

Generally — 

Public Buildings Generally j $10,000 00 

Supplementary grant 5,000 00 



Grant. 



$ cts. 



Expendi- 
ture. 






160,000 00 
14,000 00 
89,500 00 



22,000 00 



4,000 00 
2,000 00 



10,000 00 

5,000 00 
5,000 00 



15,000 00 



% cts. 



160,478 08 

5,373 13 

53,799 09 



19,358 88 
3,541 64 



Expenditure 
compared with Grant. 



Less than 
Granted. 



$ cts. 



3,737 92 

435 85 
42 00 



8,626 87 
35,700 91 

2,641 12 



458 36 
2,000 00 



4,564 15 
4,958 00 



More than 
Granted. 



$ eta. 



478 08 



12,624 07 j 2,357 93 



I certify that this account has been examined under my directions and 
is correct. 

J. L, McDOUGALL, 

Auditor- General. 
Examined, 

J. H. P. Gibson. 



a Works proceeded more rapidly than expected. 

6 Works did not proceed as quickly as expected. 

c Due to failure of Flaherty & Co. to carry out their contract. 

d Due to failure of Snow & Scoulter to carry out their contract. 

e Works did not proceed as quickly as expected. 

f Ordered not to be proceeded with. 

g Walls started too late in season to allow full expenditure. 

h Hon. B. W. Pearse's services dispensed with and successor not appointed. 

i Due to title of land attached to Custom House not being clear. 

j Balance not required. 



140 



Appropriation Accounts for Fiscal Year ended 30th June, 1880 — Continued. 

PUBLIC WORKS— INCOME— Continued. 

Account of sums expended, compared with the sums granted, on account of 
Penitentiaries, for the Year ended 30th June, 1880, showing the 
surplus or deficit upon each sub-head of Vote. 



Service. 


Grant. 


Expendi- 
ture. 


Expenditure, 
compared with Grant. 




Less than 
Granted. 


More than 
Granted. 


General Penitentiary for the Maritime 

Provinces , $16,000 00 

Amount available to 30th Sept 4,973 29 

Supplementary Vote a 31,500 00 


$ cts. 

52,473 29 

14,494 59 
3,000 00 

2,000 00 

11,050 25 
4,000 00 

880 00 
5,632 00 


$ cts. 

27,141 93 

9,462 18 
3,411 26 

5,057 18 
2,442 38 

898 00 


$ cts, 

25,331 36 
5,032 41 


$ cts. 


St. Vincent de Paul Penitentiary 4,000 00 

Amount available to 30th Sept 2,794 59 

Supplementary Vote b 7,700 00 

Manitoba Penitentiary — drains, &c c 


411 25 


Manitoba Penitentiary, fences — 

Supplementary Vote d 

Kingston Penitentiary 3,000 00 

Amount available to 30th Sept 350 25 

Supplementary Vote e 7,700 00 


2,000 00 

5,993 07 
1,557 62 

5,632 00 




Manitoba and British Columbia — heating J 

Kingston, St. Vincent de Paul, Dorchester, Mani- 
toba and British Columbia — 
For purchase of Babcock Fire Extinguishers g 
Victoria (B.C ) Penitentiary— Amount of award 
in favor of Kinsman & Styles 


18 09 








93,530 13 


48,412 92 


45,546 46 


429 25 



I certify that this account has been examined under my directions and 
is correct. 



J. L. McDOUGALL, 

Auditor- General. 



Examined, 

J. H. P. Gibson. 



a. Works did not proceed as quickly as expected. 

b. do do do 

c. More work executed than had been expected. 

d. Authority not given to proceed with work. 

e. Works did not proceed as quickly as expected. 

/. Some accounts in connection with this still in abeyance. 
g. Extra amount was for inspection. 



141 



Appropriation Accounts for Fiscal Yeac ended 30th June, 1880 — Continued. 

PUBLIC BUILDINQS— INCOME— Continued. 
Account of sums expended, compared with the sum granted on account of 
Kents, Repairs, &c, for the Year ended 30th June, 1880, showing 
the surplus or deficit upon each sub-head of Yote. 



Service. 



Rents, Repairs, Furniture, Heating, etc$175,000 00 
Supplementary Vote 45,000 00 



Rideau Hall 

Ottawa Buildings 

Ottawa Buildings, Rideau Hall and Ottawa 

Post Office, water 

Ottawa Geological Museum 

Ottawa Post Office 

Toronto Public Buildings .« 

Hamilton Post Office and Custom House 

Guelph Post Office 

London Custom House and Post Office...... . 

Prescott, Fort Wellington .... 

Kingston Public Buildings 

Quebec Public Buildings 

Montreal Public Buildings 

Three Rivers, Old Barracks and Custom House.; 

Grosse Isle Quarantine Station 

Chicoutimi Marine Hospital- 

New Brunswick Public Buildings 

Nova Scotia Public Buildings 

Prince Edward Island Public Buildings 

Manitoba Public Buildings , 

Battleford Public Buildings 

Penitentiaries generally 

Printing 



Grant. 



$ eta. 



220,000 00 



Expendi- 
ture. 



Less — Sundry refunds. 



Heating Public Buildings a 

Removal of Snow, Public Buildings, 
Ottawa b 

Gas, Public Buildings, Ottawa $18,000 00 

Supplementary Vote. ...c 5,000 00 



Allowance for fuel and light, 

Rideau Hall $5,000 00 

Supplementary Grant .... 3,000 00 



40,000 00 
1,800 00 

23,000 00 



222,649 55 
1,845 94 



$ eta. | 



61,391 91 
104,910 46 

9,000 00 

56 20 

1,647 39 

6,778 12 

182 57 

6 50 

269 89 

1,393 50 

508 95 

15,568 70 

4,612 37 

283 85 

150 00 

89 71 

1,818 82 

347 55 

1,051 44 

11,979 57 

590 00 

11 00 

1 05 



220,803 61 



29,230 78 
1,155 58 

21,849 00 



I 
,000 00 j 8,000 00 



72,800 00 I 60,235 36 



Expenditure 
compared with Grant. 



Less than 
Granted. 



$ cts, 



More than 
Granted, 



$ eta. 



803 61 



10,769 22 
644 42 

1,151 00 



12,564 64 



I certify that this account has been examined under my directions and 
is correct. 



Examined, 

J. H. P. GrIBSON. 



J. L. McDOUaALL, 

Auditor- General. 



a. Less fuel consumed than in previous yeara. 

b. Tenders asked for ; lower price due to competition. 

c. Quantity used not so great as expected. 



142 



Appropriation Accounts for Fiscal Year ended 30th June, 1880 — Continued. 

PUBLIC WORKS— INCOME— Continued. 

Account of sums expended, compared with the sums granted, on account 
of Haubors and Breakwaters, for the Year ended 30th June, 1880, 
showing the surplus or deficit upon each sub-head of Vote. 



Service. 



Ontario — 

Kincardine Harbor .., a 

Toronto Haibor b 

Collingwood Harbor. c 

Meaford Harbor, unexpended balance of de 
posit made by the Township of St. Vincent 
in 1876 



Quebec — 

Lower St. Lawrence, repairing various break- 
waters * d 

New Brunswick — 

St. John Harbor 

Point du Ch6ne, Shediac e 

Richibucto Harbor, supplementary vote..... / 
Rocher Bay, available to 30th September 



Nova Scotia — 

Annapolis River, Annapolis County 

Ragged Pond, Guysborough County 

Oigby County (repairs) 

Trout Cove, Digby County (repairs).... 

Cow Bay, Cape Breton. 

West Arichat 

Supplementary Vote «. 

Lingan Harbor ... 

Bayfield Harbor, available to 30th Sept. 
• Petitdegrat Inlet, Supplementary Vote.. 



Grant 




$ 


cts. 


5,0©0 00 


10,000 


00 


6,500 


00 


624 


33 



10,000 00 


5,000 00 


4,000 00 


800 00 


1,530 00 


1,500 00 
2,000 00 
2,000 00 


1,000 00 
5,000 00 


4,000 00 


500 00 


2,000 00 


2,000 00 ' 



Expendi- 
ture. 



$ cts. 

1,870 30 

10,315 29 

6,506 98 



9,705 GO 



5,000 00 

4,023 78 

753 41 

1,530 00 



1,500 00 
1.99 L 43 
1,970 80 
999 76 
5,125 00 

3,995 00 

1,978 14 

63 00 

992 70 



Expenditure 
compared with Grant. 



Less than More than 
Granted. ; Granted. 



624 00 



% cts. 
3,129 70 



33 



295 00 



46 59 



8 57 

29 20 

24 



505 00 
21 86 



1,007 30 



$ cts. 






315 29 
6 98 



23 78 



125 00 



63 00 



a. Amount carried forward to 30th September. 

b, c and e. To complete work arranged for. 

d. Works completed for lees than amount of estimate. 

/, g aud h. Work done for less than estimate. 

t. ^Necessary to complete work on hand. 

j. Asked for in error. 

k. Balance not required ; work finished 

l. Balance carried to 1880-81. 



us 



Appropriation Accounts for Fiscal Year ended 30th June, 1880 — Continued. 

PUBLIC WOEKS^-INjCOME— Continued. 

Account of sums expended, compared with the sums granted, on account 
of Harbouks and Breakwaters, for the Year ended 30th June, 1880, 
showing the surplus or deficit upon each sub-head of Vote. 



Service. 



Prince Edward Island — 

Colville Bay, Souris $10,000 

Available to 30th Sept a 4,659 



New Loudon 

Wood Islands,' available to 30th Sept. 



■General repairs, Maritime Provinces. 

Cranberry Head , 

Digby Pier 

Tignish 

Medway 

South Tignish 

St. John Harbor , 

Malpeque 

Campbell'3 Cove , 

Rocher Bay , 

Parrsboro : Pier 

Services of Inspectors, &c , 

Advertising c 



$499 
217 
555 
214 

37 
750 
356 
130 
330 
195 
1,167 

88 



Slides and Booms 

St. Maurice Works $9,756 

South Nation 488 

Gatineau Boom -. 409 

Professional services, &c 863 

Copying 148 

Advertising 305 



95 , 

32 ! 

02 , 

73 ' 

00 

00 

29 i 

22 

00 

79 

50 



Grant. 



Expendi- 
ture. 



§> cts. 



10,000 00 



d 15,600 00 

76 

45 ' 

50 

50 

50 

74 ! 



Expenditure 
compared with Grant. 



$ cts. 



14,659 00 


9,432 67 


1,500 00 


1,613 04 


1,645 00 


1.645 00 



4,642 57 



11.972 45 



Less than J More than 
Granted, j Granted. 



$ cts. 



5,226 33 



S cts. 



113 04 



5,357 43 



3,627 55 



I certify that this account has been examined under my directions and 
is correct. 



J. L. McDOUGALL, 

Auditor- General, 



Examined, 

J. H. P. Gibson. 



a. Balance carried to 1880-81. 

b. Necessary to complete work on hand . 

c and d. Balance carried to 30th September, 



144 



Appropriation Accounts for Fiscal Year ended SQth June, 1880 — Continued. 

PUBLIC WORKS— INCOME— Continued. 

Account of sums expended, compared with the sums granted, on account 
of Dredge Vessels and Dredging, for the Year ended 30th June, 
1880, showing the surplus or deficit upon each sub-head of Vote. 



Service. 



Dredge Vessels — 

Appropriation... $10,000 00 

Supplementary Vote 4,000 00 

Dredging — 

Appropriation 



Grant. 



Expendi- 
ture. 



Expenditure 
compared with Grant. 



Less than 
Granted. 



$ cts. $ CtS.| 



$ cts, 



More than 
Granted. 



14,000 00 
98,000 00 



13,784 63 I 215 37 

98.006 52 



$ cts. 



52 



MISCELLANEOUS WORKS. 



Miscellaneous Works, not otherwise provided for — 

Appropriation 10,000 00 

Less this amount deducted to 
cover expenditure by the De- 
partment of Railways and 
Canals a 355 05 



Surveys and Inspections- 
Appropriation... 
Supplementary Vote. 



.... 30,000 00 
b 15,000 00 



Arbitrations and Awards c 

Land Lines and Telegraphs, Maritime Provinces, 

Subsidy.... d 

Land and Cable Telegraph LiDes e 

Relief of Fishermen, Labrador Coast — 

Supplementary Vote... / 

To pay interest on purchase money of Bunker's 
Island, N.S.— 
Supplementary Vote 



9,644 95 



45,00) 00 
10,000 00 

20,000 00 
15,000 00 

437 24 



106 52 



100,188 71 



4,057 93 



45,332 86 
10,035 38 

15,695 85 
5,241 76 



106 52 I 



5,587 02 



4,304 15 
9,758 24 

437 24 



80,470 30 j 20,086 65 



332 86 
35 38 



368 24 



I certify that this account has been examined under my directions and 
is correct. 



Examined, 

J. H. P. Gibson. 



J. L. McDOUGALL, 

Audi tor- General. 



a. Balance carried forward to 30th September. 
b' Required to defray engagements made. 

c. Expenditure more than anticipated. 

d. Amount engaged and carried to 1880-81. 

e. Expenditure stopped. New appropriation, 1880-81, $200,000. 
/. Amount carried forward to 30th September. 



145 



Appropriation Accounts for Fiscal Year ended 30th June, 1880 — Continued. 

OCEAN AND EIYER SEEYICE. 

Mail Subsidies $147,700. 

Account of sums expended, compared with the sums granted for the Year 
ended 30th June, 1880, showing the surplus or deficit upon each sub- 
head of Yote. 



Service. 



Grant. 



Dominion Steamers 



Mail Subsidies — 

Steam communication between Halifax and St. 
John, via Yarmouth 

Steam communication on Lakes Huron and 
Superior a 

Steam service between San Francisco and 
Victoria, B.C 

Steam communicalion with the Magdalen 
Islands 

Steam communication between Grand Manan 
Island, N.B., and Mainland 

Subsidies to steamer between Campbellton, 
N.B., and Gaspe and intermediate ports... 

To provide for nine months' subsidy, to be 
granted at the rate of $50,000 per annum 
to a line of steamers to trade between 
Canada and West Indies and Brazil, pro- 
vided a like amount is paid by the Brazil- 
ian Government b 

To provide for subsidy for steam communica- 
tion between Halifax and Cork 

For steam communication between Halifax, 
Cape Breton and Prince Edward Island... 

For steam communication between Nova Scotia 
and Port Pierre 



Yearly subsidy to Montreal Ocean Steamship 
Company (Authorized by 36 Vic, cap. 33) 

Examination of Masters and Mates — 

Chairman's Salary 

do do (June 1879) 

•Clerk's do 

Travelling expenses of Chairman, print- 
ing ctrtificates, &c 



Total Grant 

Total Expenditure. 



Over-expended. 



Expend! 
ture. 



Expenditure 
compared with Grant. 



Less than 
Gianted. 



More than 
Granted. 



$ cts. % cts. $ cts. $ cts. 
125,000 00 106,069 90 18,930 10 ' 



10,000 00 

12,500 00 

51,000 00 

4,200 00 

1,500 00 

10,000 00 



37,500 00 

10,000 00 

4,000 00 

4,000 00 



147,700 09 



126,533 33 



10,000 00 
11,600 00 
54,000 00 
4,200 00 
1,500 00 
10,000 00 j 



900 00 



10,000 00 



4,000 00 
4,000 00 



109,300 00 




126,533 34 



38,400 00 



1,800 00 
" 900 00 



1,800 00 
147 00 
291 66 



01 



147 00 



608 34 



1,550 00 • 2,014 77 



4,250 00 



4,253 43 



608 34 



461 77 



611 77 
I 608 34 

I 3 43 



a. Arrangements were made for the services required at $900 less than the 
estimated cost. 

b. The negotiations for this object were not sufficiently matured to allow of 
Service commencing within the above year. 

8—10 



146 



Appropriation Accounts for Fiscal Year ended 30th June, 1880— Continued. 

OCEAN AND EIVER SERVICE —Continued. 

Account of sums expended, compared with the sums granted for the Year 
ended 80th June, 1880, showing the surplus or deficit upon each sub- 
head of Vote. 



Service. 


Grant. 


Expendi- 
ture. 


Expenditure 
compared with Grant. 


Less than 
, Granted. 


More than 
Granted. 


Rewards for Saving Life, etc 


$ cts. 
3,000 00 


$ cts. 
2,263 15 


$ cts. 
736 85 


$ cts. 






Investigation into Wrecks, etc 


1,000 00 


606 73 


393 27 








Registration of Canadian Shipping 


500 00 


257 75 


242 25 








Water Police, Montreal — 

Inspector, Chief and Constables 


10,290 00 

1,300 00 

£00 00 

1,000 00 

13,090 00 


10,334 33 

1,330 12 

500 00 

966 61 




44 33 




""33*39' 


30 12 


Rent of kita^on 




Miscellaneous 




Total Grant 




Total Expenditure 


13,131 06 


33 39 


74 45 






33 39 


Amount Over-expended 


40 06 




1,200 00 
1,000 00 
11,800 00 
3,000 00 
2,500 00 
2,500 00 

22,000 00 


1,200 00 
1,000 00 
13,332 04 
2,773 15 
1,704 03 
2,085 26 






Water Police, Quebec — 

Chief of Police 


• 


Clerk 


"'226 85* 
795 97 
414 74 




Wages of men 


1,532 04 


Clothing 


Outfitting steamers, etc 




Total OrAnt 




Total Expenditure 


22 094 48 


1,437 56 


1,532 04 
1,437 56 

91 48 








j 
825 00 


825 00 






Removal of Obstructions in navigable 

river? $325 00 

Supplementary Grant 500 00 











I certify that this account has been examined under my directions and 
is correct. 

J. L. McDOUGALL, 

Auditor- General. 
Examined, 

T. GEO. AUMOND. 



14' 



Appropriation Accounts jor Fiscal Year ended 30th June, 1880 — Continued. 

LIGHTHOUSE AND COAST SERVICE. 

Account of sums expended, compared with the sums granted, for above 
Service, for the Year ended 30th June, 1880, showing the surplus or 
deficit upon each sub-head of Yote. 



Service. 



Salaries and allowances of Lighthouse Keepers- 
Above Montreal 

Between Quebec and Montreal 

Below Quebec 

New Brunswick 

Nova Scotia. 

Prince Edward Island 

British Columbia 

To provide Keepers for new Lights in the 
Dominion 



Grant. 



Expendi- 
ture. 



S cts. 

33,612 00 

6,944 00 

33,869 00 

22,26} 00 

44,380 00 

3,795 00 

7,575 00 

2,500 00 



Total Grant | 154,938 00 

I 
Total Expenditure 



Unexpended Balance. 



Maintenance and Repairs — 

Above Montreal 

Between Quebec and Montreal 

Below Quebec , 

New Brunswick = 

Nova Scotia 

Prince Edward Island 

British Columbia 

Wharf and Fog-Alarm at Head Harbor, New 

Brunswick — Supplementary Vote 



$ cts 

33,793 95 

6,926 67 

30,852 26 

22,320 36 

45,102 80 

3,828 82 

6,236 20 



149,061 06 



Total Grant , 

Total Expenditure 



35,900 00 
12,730 00 
61,850 00 
35,600 00 
1^2,900 00 
14,140 00 
12,385 00 

5,000 00 



280,505 00 



Balance Unexpended. 



Construction of Lights, &c 

Brought from last year's appropriation by O. C 



40,000 00 
16,081 97 



31,724 66 
9,597 21 
65,851 61 
33,673 15 
71,086 80 
11,459 35 
9,340 79 

5,259 31 



237,992 88 



24,248 25 
15,001 99 



Expenditure 
compared with Grant. 



Less than 
Granted. 



S cts. 



17 33 
3,016 74 



1,338 80 



2,500 00 



More than 
Granted. 



S cts. 
181 95 



57 36 

722 80 

33 82 



6,872 87 
995 93 



995 93 



5,876 94 



4,175 
3,132 



1,926 85 

31,813 20 

2,680 05 

3,044 21 



46,773 04 
4,260 92 



42,512 12 



15,751 75 
1,079 98 



4,001 61 



259 51 



4,260 92 



I certify that this account has been examined under my directions and 
is correct. 

J. L. McDOUGALL, 

Auditor- General* 
E xamined, 

T. G-eo. Aumond. 



8— 10V 



143 



Appropriation Accounts for Fiscal Year ended 30th June, 1880 — Continued. 

FISHERIES. 

Account of sums expended, compared with the sums granted, for above 
Service, for the Year ended 30th June, 1880, showing the surplus or 
deficit upon each sub-head of Yote. 



Service. 



Grant. 



Fisheries, Ontario 
do Quebec. 



do 
do 



do 
do 
do 



Nova Scotia 

New Brunswick 

To cover legal expenses in case ofj 
McKee vs. Mowat, Supplementary 
Vote 

Prince Edward Island 

Manitoba 

British Columbia 



$ cts. 

12,000 00 

12,000 00 

15,000 00 

10,500 00 



315 52 

3,000 00 

200 00 

1,000 00 



Total Grant 54,015 52 



Total Expenditure. 



Expendi- 
ture. 



$ cts. 

12,003 37 
12,591 78 
14,180 55 
11,975 48 



315 52 

2,686 49 

19 75 

1,399 92 



Expenditure 
compared with Grant. 



Less than I More than 
Granted. I Granted. 



cts. 



819 45 



313 51 
180 25 ! 



$ cts. 

3 37 

591 78 

1,475 48 



399 92 



1,313 21 



55,172 86 



Amount over-expended 



2,470 55 

1,313 21 
1,157 34 



Fish-breeding, &c. — 

Fish-breeding, Fish-ways and Oyster-beds., a 

Building new establishments in P. E. Island, 

Cape Breton, Quebec and New Brunswick a 

For maintenance of same a 



16,000 001 

10,000 00 \ 
3,000 00 J 



Total Grant I 29,000 00 



Total Expenditure. 
Over-expended 



29,109 61 



29,109 61. 



109 61 



109 61 



Protection of the Fisheries in the Gulf and Lower! 

St. Lawrence, Supplementary Vote 3,000 00 



1,119 92 



I certify that this account has been examined under my directions and 
is correct. 



J. L. McDOUGALL, 

Audi tor- General. 



Examined, 

T. G-eo. Aumond. 



a. Supplementary Estimates. 






149 



Appropriation Accounts for Fiscal Year ended 30th June, 1880 — Continued. 

SCIENTIFIC INSTITUTIONS. 

Account of sums expended, compared with the sums granted, for above 
Service, for the Year ended 30th June, 1880, showing the surplus or 
deficit upon each sub-head of Yote. 



Serrice. 



Observatories — 

Quebec 

Toronto. , 

Kingston , 

Montreal 

New Brunswick 



Meteorological — 

Superintendent 

Deputy Superintendent 

Corresponding Clerk 

Telegraph Operator ) 

Occasional Telegraph Operator 

Two Junior Assistants.. I 

Messenger ,. }- 

Superintendent, construction of apparatus.. 

Computations | 

Keeper of Stores J 

Inspector of Stations 

Chief Stations ~ 

Telegraph Stations 

Drum Stations 

Masts and drums, and repairs to same 

Purchase of instruments 

Stationery and printing 

Telegraphing , , 

Travelling expenses of Superintendent 

Fre'.ght charges, postages, fuel and light 

Materials 

Labor of artizans 

Contingent, expenses 

Reserve Telegraph Stations 



Total. 



Grant. 



Expendi- 
ture. 



$ cts. 

2,400 00 ! 
4.800 CO 
'500 00 
500 00 ! 
1,200 00 J 



$ cts. 

2,227 72 

4,800 00 

500 00 

500 00 

1,026 79 



1,000 00 
1,500 00 
1,200 00 



3,200 00 



800 00 

4,640 ©0 

5,356 00 

2,020 00 

800 00 

1,600 00 

800 00 

11,700 00 

500 00 

550 00 

150 00 

150 00 

194 00 

840 00 



37,000 00 



585 16 
875 00 
600 00 



3,769 85 



800 CO 
4,900 00 
4,016 00 
1,731 50 

568 34 

1,426 43 

1,613 04 

11,924 06 

151 49 

313 22 

1,540 51 

1,585 40 
600 00 

37,000 00 



Expenditure 
compared with Grant. 



Less than 
Granted. 



More than 
Granted. 



$ cts. 

172 28 

173 21 



$ cts. 



414 84 
625 00 
600 00 



1,340 00 
288 50 
231 66 
173 57 



348 51 
236 78 ] 



240 00 



4,498 86 



569 85 



260 00 



813 04 
224 06 



1,240 51 
1,391 40 



4,498 86 



I certify that this account has been examined under my directions and 
is correct. 

J. L. McDOUGALL, 

Auditor- General. 
Examined, 

T. GrEO. AUMOND. 



150 



Appropriation Accounts for Fiscal Year ended 30th June, 1880 — Continued. 

MARINE HOSPITALS AND SICK AND DISTRESSED SEAMEN. 

Account of sums expended, compared with the sums granted for the Year 
ended 30th June, 1880, showing the surplus or deficit upon each sub- 
head of Yote. 



Service. 



Marine Hospitals. 
Marine and Emigrant Hospital, Quebec. 



Montreal General Hospital and other Ports in 
Quebec 



Rt. Catharines Hospital, Ontario. 
Kingston Hospital, Ontario 



Halifax General Hospital $3,500 00 

Other Ports in Nova Scotia 11,250 00 



Hospital, St. John $4,ono 00 

Other Ports in New Brunswick 7,750 00 



Ports in British Columbia 

Ports in Prince Edward Island. 



To purchase land and buildingat Alberton, P.E.I , 
to be used as a Marine Hospital, Supple- 
mentary Vote 



ShipiorecJced and Distressed Seamen. 



Province of Quebec , 

Nova Scotia 

New Brunswick. . 

British Columbia 

Prince Edward Island. 



Total. 



Grant. 



$ cts. 
20,000 00 

4,000 06 
500 00 
500 00 

14,750 00 

11,750 00 
4,000 00 
3,000 CO 

1,200 00 



1,500 00 

4,000 00 

1,000 00 

500 00 

500 00 

7,500 00 



Expendi- 
ture. 



$ cts. 
19,991 22 

2,506 46 
500 00 
500 00 

9,867 66 

9,950 99 
3,006 79 
2,473 65 

1,200 00 



Expenditure 
compared with Grant. 



Les3 than 
Granted. 



59 64 

1,373 77 

299 46 



19 51 i 



To reimburse London Board of Trade on account 
of Shipwrecked and Distressed Seamen.... 



3,000 00 



3,282 68 



$ cts. 
8 78 

1 493 54 



4.882 34 

1,799 01 
993 21 
526 35 



1,440 96 

2,626 23 

700 54 

500 00 

480 49 



1,751 78 | 6,748 22 



Wore than 
Granted. 



$■ cts* 



282 68 



I certify that this account has been examined under my directions and 
is correct. 

J. L. McDOUGALL, 

Auditor- General. 
Examined, 

T. GEO. AUMOND. 



151 



Appropriation Accounts for Fiscal Year ended 30th June, 1880 — Continued. 

STEAMBOAT INSPECTION. 

Account of sums expended, compared with the sums granted, for above 
Service, for the Year ended 30th June, 1880, showing the surplus or 
deficit upon each sub-head of Vote. 









Expenditure 








compared with Grant. 


Service. 


Grant. 


Expendi- 
ture. 
















Less than 


More than 




$ cts. 




Granted. 


Granted. 




$ cts. 


$ cts. 


$ cts. 


Steamboat Inspection — 










Chairman 


1,800 OC 


1.800 00 






Deputy Chairman 


1,400 00 


1,400 00 
1,200 00 
1,200 00 
1,000 00 






Inspector, Toronto District 


1,200 00 
1,200 00 
1,000 00 






do Montreal do 




do Three Rivers District 




do Quebec do 


1,000 00 


1,000 00 






do East Ontario do 


1,000 00 
750 00 
100 00 


1,000 00 

746 25 

75 00 


3 75 
25 00 




do Brit. Columbia do 




do Manitoba do 




Travelling expenses of Chairman, and ex- 










penses in connection with Steamboat In- 










spection 


900 00 


570 20 


329 80 




Clerk to Chairman 


300 00 




300 00 




Travelling and incidental expenses of Inspec- 










tor of New Brunswick and Nova Scoiia 


825 00 


591 22 


233 78 




Travelling expenses of Inspector of Toronto 










District, and contingencies of office 


430 00 


175 40 


254 60 




Travelling expenses of Inspector of Three 










Rivers.. 


125 00 


6t 46 


60 54 




Travelling expenses of Insp'r of Quebec 


150 00 


34 96 


115 04 




do do East Ontario. 


260 00 


156 96 


103 04 




do do Montreal 


200 00 


144 75 


55 25 




do do Manitoba 


100 00 


77 17 


22 83 




Rent of office, Montreal 


250 00 


250 00 






For purchase of instruments and steam gauges 


200 00 




200 00 




To provide travelling expenses, office, &c., of 










•nspector, British Columbia 


500 00 


184 02 


315 98 




Engraving and printing engineers' certificates 










aiid printing steamboat inspection in French 


300 00 


116 75 


183 25 








67 20 




67 20 









Total Grant 


13,990 00 




2,202 86 
67 20 


67 20 


Total Expenditure 




11,854 34 










2,135 66 













I certify that this account has been examined under my directions and 
is correct. 



J. L. McDOTJOALL, 

Auditor- General. 



Examined, 

T. GrEO. AUMOND, 



152 



February 25th, 18S0. . 

Sir, — I have the honor to request that you will be good enough to furnish me 
with a list of the several Lighthouse keepers, showing their names, salaries, and the 
amount upon whieh they are to pay superannuation tax, &c. I enclose you a 
Form. 

I remain, Sir, 
Your most obedient servant, 

J. L. McDOUGALL, 

Auditor- General 
W. Smith, Esq., 

Deputy Minister Marine and Fisheries. 

FOEM. 

List shewing the names of Lighthouse keepers' salaries, the amount upon which 
they pay Superannuation Tax, and the date of the Order in Council authorizing 
the same. 



Lighthouse Keepers. 



Salary. 



Amount upon 

which Supera'n. 

Tax is paid. 



Date of Order in Council. 



Lists required for above Montreal, between Quebec and Montreal, below Quebec 
New Brunswick, Nova Scotia, P. B. Island and British Columbia. 



• February 26th, 18S0. 

Sin, — Please send me an abstract of contracts made by or on behalf of your 
Department, since the last of which particulars have been forwarded to me. 

It is impossible to audit your accounts satisfactorily without the information 
now sought. 

I remain, Sir, 

Your most obedient servant, 



W. Smith, Esq., 

Deputy Minister Marine and Fisheries. 



J. L. McDOUGALL, 

Auditor- General 



February 28th, 1880. 



Sir, — In the statements which you send to this office for the purpose ot assisting 
in making out the appropriation accounts, all the expenditure on "maintenance 
and repairs of lights " is included under the head " General Accounts," excepting 
buoys and beacons and signal guns. 

Please assign each charge to its proper sub-head, according to the Estimates. I 
am obliged to prepare my Appropriation Accounts according to tho Estimates. 

I remain, Sir, 

Your most obedient servant, 

J. L. McDOUGALL, 

Auditor- General 
W. Smith, Esq., 

Deputy Minister Marine and Fisheries. 



153 



March 6tb, 1880. 

Sir, — t have the honor to enclose a statement showing the items in the 
appropriation account for the quarter ending the 30th September, 1879, which do 
not appear to be supported by the general accounts and vouchers. You will observe 
by the statement that no supports have been sent in for the expenditure incurred on 
account of " Quebec Marine Hospital " and " Fisheries and P. E. Island," I should like 
to have the monthly statements of cheques, as well as the cheques themselves, that 
have been sent in from your agencies. 

In the case of refunds on account of expenditure, advice showing to what 
particular account each refers w T ould enable the examiner to make the necessary 
adjustment, and bo of general service to the office. 

I remark that receipts for superannuation tax are seldom sent in, although the 
amounts are charged in the accounts. They should accompany the other vouchers 
and bear endorsations showing to what particular service they apply. As it is 
presumed that the accounts of your agencies sent me for examination are identical 
with those sent by the local auditor for repaj^ment to the Bank, it would be advisable 
that any change made by your Department from the manner in which the 
oxpenditure had been charged by your agent, should be made known to me, that I 
may have an opportunity of considering the grant on which the charges have been 
made, and determining at once whether they are to bo permanent, so as to prevent 
the necessity of considering numberless differences at the close of the year. I have 
referred to this in a previous letter, and recall to it only because the point may have 
been overlooked. 

As I have to make out my appropriation accounts in accordance with the 
Estimates, particular attention should be given that the expenditure is placed under 
the sub-head to which it properly belongs. My principal difficulty, so far as the 
sub-divisions ot your accounts are concerned, is with the sub-head of ''maintenance, 
lighthouse and coast service." 

I remain, Sir, 

Your most obedient servant, 

J. L. McDOUGALL, 

Auditor- General. 
W. Smith, Esq., 

Deputy Minister Marine and Fisheries. 



June 15th, 188 K 

Sir, — In examining your appropriation account for April, I find that the 
expenditure for maintenance of lights, Nova Scotia, does not agree with the account 
sent by your Nova Scotia agent. Appropriation account gives $4,052.50, and agent's 
account $3,194.03; please explain the difference. I should also draw your attention 
to the superannuation tax on lighthouse keepers salarios in P. E. Island, which has 
been charged to maintenance instead of to salaries. 

In New Brunswick, the superannuation tax on J. H. and J. G. Harding's salaries 
is charged to salaries when it should go to maintenance. I refer to this now, although 
no charge on that account appears in the April accounts. 

In the expenditure for "Kewards for saving life, &c," there is a difference be- 
tween appropriation account ($55.86) and accounts sent by Department ($55.89) ; 
please explain. 

I remain, Sir, 

Your most obedient servant, 

J. L. McDOUGALL, 

Auditor- General. 
^Y. Smith, Esq., 

Deputy Minister Marine and Fisheries. 



154 



October 26lh, 1880. 

Sir, — I have tho honor to enclose memorandum showing missing vouchors, as 
well as discrepancies which ha\e occurred in your accounts for fiscal year ending 
30th June, 1880. 

I find that a sum of $900 has been paid to Mr. L. A. Blanchet, of Mr. Gregory's 
office, Quebec, on account of petty disbursements, for which he has given no account. 
To make a proper audit of your accounts, I require that all details of disbursements, as 
well as the accounts from the parties who receive the money, be sent to me. 

I would refer you to my letter of the 6th March last, asking for the account and 
vouchers for the expenditure on account of "Fisheries, P. B. I.," which have not as 
yet reached me. Your attention is also directed to the Order in Council of the 13th 
January, 1880, when it was advised that lighthouse keepers furnished with dwellings 
should pay superannuation tax upon $50, tho estimated value of rent of each of such 
dwellings. I observe that no payments on account of above has yet boon made. 

I remain, Sir, 

Your rnoft obedient servant, 

J. L. McDOUGALL, 

Auditor-General. 
W. Smith, Esq., 

Deputy Minister Marine and Fisheries. 



November 2:nd, 1880. 

Sir, — I have the honor to enclose a statement showing the expenditure as 
compared with the grant for the several services under the control of your Depart- 
ment, for the year ended the 30th June, 1880. 

As I am required to lay before Parliament the expenditure under each sub-head 
of the several votes, I have endeavored to make the sub-divisions where you have 
neglected to do so. 

When my subdivision docs not agree with that made in your books, please state 
the reasons for your opinion. At the same time state the reason of the over or under 
expenditure of each vote, and make any other remarks which may appear important. 

I should be obliged by your immediate attention to these points, as I require the 
information for my report, which is now being printed. 

I remain, Sir, 

Your most obedient servant, 

J. L. McDOUGALL. 

Auditor-General. 
W. Smith, Esq., 

Deputy Minister Marine and Fisheries. 



155 



Appropriation Accounts for Fiscal Year ended 30th June> 1880 — Continued. 

INSPECTION OF INSURANCE COMPANIES. 

Account of sums expended, compared with sums granted, for the Year 
ended 30th June, 1880, showing the surplus or deficit upon each sub- 
head of Vote. 



{Service. 



Expenditure under Statute 38 Vic, Cap. 20, Sec. 23. 

Salary of Superintendent of Insurance, J. B. 
Cherriman , 



To meet expenses in connection with the inspec- 
tion of Insurance Companies 

C. E. Anderson, salary 

A. K. Blackadar do 

W. J. McMinn, extra, $2.50 per diem 

W. D. O'Brien do 2.00 do 

Elliot C. Anderson, extra, $2.00 per diem..., 

Sundry expenditures 

Travelling expenses, J. B. Cherriman., 

do C. E. Anderson 

Books 

Subscriptions to newspapers 

Burland & Co., lithographing 

Stamps 

Queen's Printer, printing, binding, &c... 

Stationery from Stationery Office 



Expenditure less than estimated. 



Authorized by Statute. 
Voted 



Estimate 

authorized 

by 

Statute. 



$ cts, 
4,000 00 



Grant. 
6,000 00 



6,000 00 



Total expenditure less than estimated. 



4,000 00 
6,000 00 

10,000 00 



Expendi- 
ture. 



$ cts, 



4,000 00 



Expendi- 
ture. 

2,200 00 

1,212 50 

686 50 

60 00 

58 00 

387 60 

432 63 

30 00 

111 75 
91 14 
54 35 

6 60 

112 94 
107 72 



5,551 73 



4,000 00 
5,551 73 



9 551 73 



Expenditure 
compared with Grant. 



Less than More than 

Estimated. I Estimated. 

I 



$ cts 



Received during the year from Insur- 
ance Companies $8,005 91 



448 27 



448 27 



$ cts. 



I certify that this account has been examined under my directions and 
is correct. 



Examined, 

John B. Simpson. 



J. L. McDOUGALL, 

Auditor- General. 



156 



REMARKS. 



Office of the Superintendent of Insurance, 

Ottawa, 30th November, 1880. 

Sir, — I have the honor to return herewith the statement of receipts and expendi- 
tures. 

In explanation of the item $8,005.91 received from Insurance Companies, I beg 
to remark that the expenditure of this office is made up, for the purpose of the assess- 
ment, as at 31st March in each year (that being the date at which tho insurance 
licenses expire), and the companies are assessed by mo proportionately for such 
portion of the expenses as the Minister of Finance may direct, but the payment falls 
into the next financial year. Thus the expenditure of this office for the year ending 
31st March, 1879, was $8,293, from which a special amount due by one of the companies 
was deducted, leaving $8,155.39, the whole of which was directed by the Minister to 
be assessed upon the companies. Of this there was paid up to 30th June, 1880, 
$7,982.60, leaving $172.79 then due. In addition to these payments, an account of 
$6.24, due from the previous year, and an amount of $17.07 for special valuation of 
policies, were also paid, making up the total amount received at that date $8,005.91, 
as above stated. 

I am, Sir, 

Your obedient servant, 

J. B. CHEERIMAN, 

Superintendent of Insurance. 
J. L. McDougall, 

Auditor-General. 



157 



Appropriation Accounts for Fiscal Year ended 30th June, 1880 — Continued. 

SUBSIDIES TO PROVINCES. 

Account of sums expended, compared with the sums granted for the Year 
ended 30th June, 1880, showing the surplus or deficit upon each sub- 
head of Vote. 



Provinces. 



Ontario 

Quebec 

Nova Scotia 

New Brunswick 

Manitoba 

British Columbia 

Prince Edward Island 



Grant. 



Expenditure 
compared with Grant. 

Expendi- ! 

ture. j " 

Less than More than 
Granted. Granted. 



$ cts.' 



$ cts. 



$ cts. 



a 1,196,872 80 .1,196,872 80 I 

b , 959,252 80 959,252 80 j 

c j 383,053 74 I 378,630 13 

d j 428,752 60 I 428,009 64 I 

e 90,000 00 j 105,653 04 

/ ! 208,093 56 j 208,086 23 ' 

155,560 40 154,341 67 



4,423 61 
742 96 



Totals .... 

Over-expended 



3,421,585 90 3,430,846 31 

I 



7 33 
1,218 73 



6,392 63 



$ cts. 



15,653 04 



I certify that this account has been examined under my directions and 
is correct. 



Examined, 

J. Patterson. 



J. L. McDOUGALL, 

Auditor- General. 



Ottawa, 13th Dec, 1880. 

Sir, — In reply to your letter of the 6th instant I have the honor to state that in 
the subsidies expenditure the lesser amounts paid to the Provinces of Nova Scotia, 
New Brunswick, British Columbia and Prince Edward Island than estimated for 
arise from portions of the debt accounts of those Provinces having been paid since 
the Estimates were laid before Parliament; the increase to Manitoba is in accordance 
with Act 12 Vic.c. 2. 

Your obedient servant, 



J. M. COURTNEY, 

D. M. F. 



The Auditor General, 



158 



REMARKS. 



a. In addition to the subsidy, interest is also paid (semi-annually) to the Province 
of Ontario on the balances at the credit of the following Trust Funds : — 

Upper Canada Building Fund $1,4*72,391 41 $73,619 57 

do Grammar School Fund 312,169 04 15,638 45 

And its proportion, according to the census of 

-871, on the balance at the credit of the 

Common School Fund 1,645,644 47 47,438 62 



$136,696 64 



b. The Province of Quebec also receives (semi-annually) 5 per cent, interest on 
the balance at the credit of the 

Lower Canada Superior Education Fund... $412,314 25 $20,615 71 
And its proportion, according to the census 

of 1871, on the balances at the credit 

of the Common School Fund 1,645,644 47 34,843 60 

$55,459 31 

c. The decrease is owing to payments on debt account, lessening the balance on 
which the Province receives 5 per cent, interest. See Part 4, Public Accounts. 

d. The Debt account of New Brunswick is over-expended. Payments, however, 
are still made on this account and are chargeable with 5 per cent, interest. See Part 
4, Public Accounts. 

e. Act 42 Vic, cap. 2, increased the subsidy by $15,653.04, from 1st July, 1879, 
until the end of the year 1881. 

/. A charge on debt account of $1,488.71 was made during the year, and $7.33 
for interest was deducted from the subsidy due the Province, which accounts for the 
difference. 

g. As this Province holds no lands from the Crown, an allowance of $45,000 per 
annum is added to the subsidy, less 5 per cent, interest on any payment made by the 
Dominion for the purchase of lands from large proprietors. Sundry payments having 
been made on lands account during the year on which interest was charged, accounts 
for the decrease. 



159 



Appropriation Accounts for Fiscal Year ended 30th June, 1880 — Continued. 

GEOLOGICAL SURVEY. 

Account of sums expended, compared with the sums granted, for the Year 
ended 30th June, 1880, showing the surplus or deficit upon each sub- 
head of Vote. 



Service 



Geological Survey 

Keceiprs — 

Amount of Appropriation $50,000 00 

Less— not drawn 84 



Department Agriculture--Balance 
for account of Paris Exhibi- 
tion 718 70 

Sandford Fleming — For photo3 
supplied him 

H.E. The Marquis of Lome— For 

a marble pedestal 125 00 

Smithsonian Institute — Freight 

charges on books 3 95 



Grant. 



% cts. 
50,000 00 



49,999 16 



V 



X 



Expenditure — 

Salaries 

Explorations , $14,052 62 

Printing $7,923 06 

Less — received from 

H. Hartney 1,409 46/ 

6,513 60 

Translations 751 40 

Removals to Ottawa 665 60 

Stationery 607 12 

Contingencies 3,672 88 



Advances to Explorers on account of 
disbursements, 1830-S1 — 

R. Bell $675 00 

H. Fletcher 200 00 

H. G. Vennor , 300 00 

R. W. Ells 200 00 

A. Webster 225 Ot) 

L. W. Ord 150 00 

T. C. Weston 125 00 

W. Broad ... 75 00 

A. R. C. Selwyn 1,323 16 

J. Ricnardson 100 00 



873 15 



50,372 31 



25,234 00 



26,263 22 



Ijess advances carried from accounts of 1878-79... 



3,373 16 

54,870 38 
3,998 07 

50,872 31 



Expendi- 
ture. 



$ cts. 
49,989 16 



Expenditure 
compared with Grant. 



Less than 
Granted. 



More than 
Granted. 



$ cts. 
84 i 



$ ct3. 




I certify that this account has been examined under my directions and 
is correct. 



Examined 

H. Gr. DUNLEVIE. 



J. L. McDOUGrALL, 

Auditor-General. 



160 



Office of Auditor General, 

Ottawa, June 14th, 1880. 
Sir,— I would draw your attention to vouchers 4 and 7, items of expenditure for 
the month of April. Messrs. Scott Barlow, and J. F. Whiteaves and wife, travelling 
expenses to Ottawa and back, from Montreal, in search of houses. These cases appear 
to me, in the absence of explanation, as an irregular expenditure of public money, and 
I would call upon you to ask those gentlemen to refund the same. 

I have the honor to be, Sir, 
Your obedient servant. 

J. L. McDOUGALL, 

Auditor-General. 
A. E. C. Selwyn, Esq., 

Geological Survey, Montreal. 

Geological Survey of Canada, 
Museum and Office, 76 St. Gabriel Street, 

Montreal, 16th June, 1880. 

Sir, — I have the honor, in the absence of Mr. Selwyn, to acknowledge the receipt 
of y r our letter of the 14th June, and, in accordance with your instructions, beg to 
enclose official cheques Nos. 1 to 182, drawn by this office on the Bank of Montreal, 
from 1st July, 1879, to 31st May, 1880. Cheque No. 183, though issued on 31st May, 
was not presented till June, and will not, therefore, be returned by the bank until 
the end of the present month. 

With reference to the expenditure by Messrs. Barlow, and Whiteaves, for 
travelling expenses to and from Ottawa, in search of houses, I believe, in doing so, 
they were authorized by Mr. Selwyn, who, I understand, acted in accordance with 
instructions from the Eight Honorable the Minister of the Interior, as conveyed to 
him by letter from Lieut.-Col. Dennis, dated 26th January, 1880, an extract from 
which I enclose with this. I will, however, lay the matter before the Director, on 
his return from the North West, and shall take care that it receives his immediate 
attention. 

I am, Sir, 

Yours, very T truly, 

G. E. GEANT- 

J. L. McDOUGALL, 

Auditor General, Ottawa. 



Extract from Letter, No. 104, G. S. G, Dept. Interior. 

Ottawa, 26th January, 1880. 

Sir, — Eeferring to your letter of the 21st inst., in reference to the removal of 
the Geological Survey Staff, from Montreal to Ottawa, I have the honor, by the 
direction of the Eight Honorable the Minister of the Interior, to inform you that a 
special vote will be asked for during the ensuing session of Parliament, to cover the 
expenses of removal of the household furniture, and effects of the Survey Staff, and 
also the cost of removing the Museum, including office furniture, laboratory, library, 
&c, and I have to request, in such view, that y r ou will be good enough to furnish me 
with an estimate of the same, which will be necessary for those purposes. 

The Minister authorizes me to say that it will be desirable that gentlemen of 
the stafi occupying houses should give such notice as may be required on the 1st 
prox., to determine their several tenancies. 

J. S. DENNIS. 
Prof. A. E. C. Selwyn, F.E.S., 

Director Geological Survey, Montreal. 



161 



Auditor General's Office, 

Ottawa, 30th July, 1880. 

Sir, — With reference to the letter of the Secretary of the Geological Survey, 
enclosed in yours to me, of the 28th instant, I have to say that the cause of the 
differences between his account and that of this office are as follows: — 

1st. He was asked to repay the bank cheques that were drawn on the 
bank against money deposited to the credit of the Director, at the end of last 
year, to the extent of $421.07. The cheque to enable him to deposit $421.07 
(the balance in his hands at the end of last year; to the credit of the Receiver- 
General, should have been included in the statement to repay the Bank, as it was, 
but not the cheques whereby the money itself was spent. 

2nd. The amount received from the Department of Agriculture should 
have been deposited to the credit of the Receiver-General and application 
made to this office for a credit to enable the Director of the Survey to 
spend the money. I should have been compelled to refuse the credit, because the 
money was spent in a previous year for the Department of Agriculture, and should 
not recoup the appropriation of this year. 

3rd. There is a small difference of $18 in a cheque, as noted in the Annual 
Statement, and in that for October. The cheque is No. 73. 

The $718.70, received from the Department of Agriculture, should now be 
refunded to the credit of the Receiver-General, from this year's appropriation. 

I have the honor to be, Sir, 

Your obedient servant, 
L. Russell, Esq., J. L. McDOTTGALL, 

Acting Deputy Minister of Interior, Auditor- General. 

Ottawa. 



Auditor General's Office, 

Ottawa, 2nd September, 1880. 

Sir, — In examining the yearly statement of the Geological Survey, I notice 
that voucher No. 81, March, 1880, shows an increase often dollars per month to 
have been paid to Mr. Wallace Broad, for a period extending from the 1st July, 
1879, to 31st January, 1880, amounting to seventy dollars. Will you be good enough 
to say upon what authority this increase has been paid. Give me some information 
as to how the appointments on the Geological Survey staff are made, and what power 
is vested in the Director with regard to the same,and to the fixing and increasing 
of salaries. I make the enquiry because I find no direct Ministerial authority for 
the increase referred to above. 

I have the honor to be, Sir, 

Your obedient servant, 

J. L. McDOUGALL 
J. S. Dennis, Esq., Auditor-General 

Deputy Minister of Interior. 



Montreal, September 6th, 1880. 

Sir,— In reply to your letter of the 2nd instant, addressed to Mr. G. M. Dawson,. 
I have the honor to inform you that Mr. Broad's appointment, on the staff of the 
Geological Survey only dates from the 1st of July, 1880. Prior to that date h's 
salary was fixed by the Director, in accordance with the usual custom as regards 
temporary employes. 

I have the honor to bo, Sir, 

Your obedient servant, 

G. R. GRANT. 
Lindsay Russell, Esq., 

Acting Deputy Minister of Inteiior, 

Ottawa. 
8—11 



162 



Appropriation Accounts Jo* Fiscal Year ended 30th June, 1880 — Continued. 

INDIANS. 

Account of sums expended, compared with the sums granted, for the Year 
ended 30th June, 1880, showing the surplus or deficit upon each sub- 
head of Vote. 



Service. 



Grant. 



Ontario and Quebec. 



Annual grant for Indians of Quebec 

Annual grant for purchase of blankets for aged 

and infirm Indians of Ontario and Quebec 

Annual grant for Indian schools in Ontario and 

Quebec where most required. 

Annual grant to bring up annuities payable under 

the Robinson Treaty to the Chippewas of 

Lakes Huron and Superior, from 96c. to $4.00 

per head ...... 

To provide for grant for relief of Indians, Lake St. 

John. « 

To provide for grant for additional aid to Indian 

schools, Ontario, where most required, 



Total Grant 

Total Expenditure 



$ cts. 

4,200 00 

1,600 00 
5,000 00 

14,000 00 

1,000 00 

1,200 00 



Expendi- 
ture. 



27,000 00 



$ Cts. 
4,200 00 
1.600 00 
5,000 00 

14,000 00 
1,000 00 
1,200 00 



Expenditure 
compared with Grant. 



Less than 
Granted. 



$ cts. 



27,000 00 



More than 
Granted. 



$ cts. 



Note. — These sums were voted as grants to supplement the Indian Fund of Ontario and Quebec, 
and were transferred to the credit of that Fund. 



I certify that this account has been examined under my directions and 
is correct. 



J. L. McDOUG-ALL, 

Auditor-General. 



Examined, 

H. G-. Dujslevie. 



163 



Appropriation Accounts for Fiscal Year ended 30th June, 1880— Continued. 

INDIANS— Continued. 

Account of sums expended, compared with the sums granted, for the Year 
ended 30th June, 1880, shewing the surplus or deficit upon each sub- 
head of Vote. 



Service. 



Grant. 



Indians of Nora Scotia, Relief, etc. 



Indians of New Brunswick, Relief, etc. 



Indians of Prince Edward Island, Relief, etc. 



$ cts. 
4,500 00 



Expendi- 
ture. 



$ cts. 
,418 43 



4,500 00 | 4,491 86 



2,000 00 



indians of British Columbia — a 

Victoria Superintendency j 13,363 00 

■Fraser Superintendency 13,425 00 

■Survey and Reserve Commission 24,140 00 



2,000 00 



Expenditure 
compared with Grant. 



Less than 
Granted. 



$ cts, 
81 57 

8 14 



More than 
Granted. 



Total Grant 

Total Expenditure.... 
Balance Unexpended 



50,928 00 



10,882 47 

6,738 59 

*23,939 72 



41,560 78 



2,480 53 

6,686 41 

200 28 



9,367 22 



* Note — Of this amount a sum of $159.63[does not appear in the amount of the Department of 
Indian Affairs, but remains in the hands of Dr. Powell, Visiting Superintendent, B.C, who has been 
called upon by the Department to refund it, 

I certify that this account has been examined under my directions and 
is correct. 

J. L. McDOUOALL, 

Auditor- General. 
Examined, 

H. Gr. DUNLEVIE. 



8-1H 



Estimated. 


$ 5,396 00 


4,115 00 


2,500 00 


2,000 00 


8,527 00 


4,250 00 


24,140 00 


$50,928 00 



164 



REMARKS. 

British Columbia. 

Expended. 
Purchase of implements, seed grain and garden seeds, and for 

general improvement of the Indians $1,113 55- 

For relief of distress amongst the sick and needy 2,429 88 

For medical attendance and to provide medicines 2,753 1G 

For educational purposes 2,127 00 

For salaries and general and miscellaneous expenses 8,545 54 

For travelling expenses 651 93 

For the expenses of the Reserve Commission and prosecution 

of the survey of Indian Reserves 23,780 09 

Balance unexpended 9,526 85 

$50,928 00 



The estimate for 1879-80 was based on that of 1878-9, and in most of its provi- 
sions has approximated very closely to the requirements of the several services. 

In some respects, however, the condition of things had changed for the better, 
and neither for aids to their improvement or for the relief of distress was so large 
an expenditure necessary for the Indians as had been anticipated, and the amount of 
the under expenditure in those two items alone is $5,967.57. In respect of travelling 
expenses, the expenditure was considerably lessened by the abolition of the office of 
Superintendent of the Fraser Superintendency, while a less sum than was provided 
for in the Estimate was found to be required by the Superintendent of the Victoria 
Superintendency. 

The under-expenditure in this item is $3,598.07, and those two amounts, together 
with $359.91 under-expended on account of the Reserve Commission and Surveys, 

give an aggregate of. $9,925 55 

Which is lessened by an over expenditure on account of : 

Medical attendance $253 16 

Schools 127 00 

Salaries 18 54 

398 70 

Leaving a net under-expenditure of $9,526 85 

L. VANKOUGHNET, 

Deputy Supt. -General of Indian Affairs. 
Department of Indian Affairs, 
4th December, 1880. 

Robert Sinclair, 

Accountant. 



165 



Appropriation Accounts for Fiscal Year ended 30th June, 1880— Continued. 

INDIANS— Continued. 

Account of sums expended, compared with the sums granted, for the Year 
ended 30th June, 1880, showing the surplus or deficit upon each sub- 
head of Yote. 



Service 


Grant. 


Supply. 


Total 
Grant. 


Expendi- 
ture. 


Expenditure 
compared with Grant. 


Less than 
Granted. 


More than 
Granted. 


Manitoba and North- We *t, 

163. Annuities, Treaties Nos. 1 & 2.. 
do do No. 3 


$ cts. 

25,820 00 
15,025 00 
38,125 00 
15,775 00 
50,170 00 
41,625 00 

1,000 00 


$ cts. 
713 00 


$ cts. 

26,533 00 
15,025 00 
39,024 00 
17,130 00 
77,665 00 
41,625 00 

1,000 00 


$ cts 

26,533 00 
14,975 00 
39,024 00 
17,130 00 
*81,229 02 
39,123 00 

50 00 


$ cts. 

50 00 


$ cts. 


do do No. 4 

do do No. 5 


899 00 

1,355 00 

27,495 00 




do do No. 6 

do do No. 7 


3 564 02 


2,502 00 
950 00 




Commutation of annuities to 
possible claimants 









30,462 00 


?,502 00 


3,564 02 


Total Grant 


218,002 00 














218,064 02 


3,502 00 












Balance Unexpended.... 


62 02 



164. Agricultural implements, 
cattle, seed, grain, tools, wag- 
gons, ammunition, freighting, 
&c, furnished under Treaties 
Nos. 1 and 2...., 

Treaty No. 3 , 

do No. 4 , 

do No. 5 , 

do No. 6 

do No. 7 



Total Grant 

Total Expenditure..., 
Balance Unexpended. 



7,6S0 00 
3,200 00 
6,500 00 
4,540 00 
10,500 00 
12,000 00 



13,050 00 



7,680 00 
3,200 00 
6,500 00 
4,540 00 
23,550 00 
12,000 00 



6,113 11 
3,091 95 
4,671 19 
5,444 11 
26,129 36 
4,827 92 



57,470 00 



50,277 64 



1,566 89 

108 05 

1,828 81 



7,172 08 



904 11 
2,579 36 



10,675 83 
3,483 47 



7,192 36 



3,483 47 



*Notk.— An amount of $182.02, included in this item, does not appear in the books of the Indian 
Department, and remains to be adjusted between this office and that Department. 



1G6 



Appropriation Accounts for Fiscal Year ended 30th June, 1880 — Continued. 

INDIANS— Continued. 

Account of sums expended, compared with the sums granted, for the Year 
ended 30th June, 1880, showing the surplus or deficit upon each sub- 
head of Yote. 



Service. 



Grant. 



Manitoba and North-West— Con. 

165. Provisions for Indians assem- 
bled to receive annuities, and 
also for relief accorded under 

treaties 

Supplementary — 

Further amount required 

To provide for the purchase 

of 1,000 sacks of flour 

To provide against the pos- 
sibility of famine amongst 
the Indians of the North- 
west, during the coming 
Spring 



cts 



68,000 00 
6,500 00 



Supply. 



Total 
Grant. 



$ cts. 



56,930 00 



$ cts 



Expendi- 
ture. 



Expenditure 
compared with Grant. 



Less than More than* 
Granted. Granted. 



$ cts. 



Governor - General's Warrant, 
Part of No, 15, for $40,000, 
issued under Order in Council 
of 15th June, 1880 



9,952 00 84,452 00 



16,190 22 



cts. 



$ cts. 



157,572 22 



157,572 22 



166. Trienniel supply of clothing 

under above Treaties 

Governor - General's Warrant, 
Part of No. 15, for $40,000, 
issued under Order in Council 
15th June, 1880 



5,520 00 ! 



122 27 5,642 27 5,642 27 



A. 167. Salaries of school teachers 
and cost of school buildings.. 



11,000 00 



2,849 45 8,150 55 



168. Surveys for Indian Reserves. ... 

Governor General's Warrant, 

part of No. 15, for $40,000, 

issued under O.C., 15th June, 

1880 



15,000 00 



4,131 28 



19,131 28 



19,131 28 



167 



Appropriation Accounts for Fiscal Year ended 30th June, 1830 — Continued. 

INDIANS— Continued. 

Account of sums expended, compared with the sums granted, for the Year 
ended 30th June, 1880, showing the surplus or deficit upon each sub- 
head of Vote. 















Expenditure 














compared with Grant. 




Service. 


Grant. 


Supply. 


Total 
Grant. 


Expendi- 
ture. 






















Less than 


More than 














Granted. 


Granted. 






$ cts 


S cts. 


S cts. 


S cts. 


S cts. 


$ cts. 


..'• 


169. General Expenses — 

Manitoba Superintendence- 
North-West do 
Estimated amount required to 
provide for erection of 
houses and farm buildings, 


25,035 00 
14,400 00 




1 
























for the use of instructors in 
















husbandry, to be sent to 
















the Indians in Manitoba 


2,500 00 














Estimated amount required 
















to provide for erection of 
















houses and farm buildings, 
















for the use of instructors in 
















husbandry, to be sent to the 
















Indians in North-West 


15,000 00 


56,935 00 












Supplementary — 






















Further amount required in 
















connection with ihe esta- 
















blishment of Government 
















and Indians farms and sur- 




















47,493 00 












Governor General's Warrant, 






i 








part of No. 15, for 840,000, 
















issued under O.O. of 15th! 










1 




June, 1880 




19.556 23 


123,989 23 


137,664 59 

1 




13 ; 675 36 







k. 170. Sioux, Manitoba and North- 
West 



7,000 00 



3,973 32 



3,026 68 



l. 171. To provide for the payment of 
instructors in agriculture in 
the North-West 

Supplementary — 
Additional amount'required... 



10,000 00 21,250 00 



19,866 86 1 1,383 U 



I certify that this account has been examined under my directions and 
is correct. 

J. L. McDOUGALL, 

Auditor- General '. 

Examined, 

H. a. Dunlevie. 



163 



REMARKS. 



The reasons for the most important differences which are apparent in tho Indian 
expenditure in Manitoba and the North-West, under Votes 164, 167, 163, 170 and 
171, may be briefly stated as follows: — 

(g.) Vote 164. The difficulty of estimating with any dcgroe of exactness how 
many of the wandering Bands will settle on their reserves during any one year. 
During 1879-80 it was found that a less number had done so than was supposed 
might have been the case, and this may bo in part accounted for by tho fact that the 
necessity for providing food by the chase, led many of the Bands to great distances 
from their usual locations to which they havo not yet returned. 

(7i.) Vote 167. The estimate for this vote provided for salaries to school teachers 
and erection of school buildings, but no school houses were built, and tho expend- 
iture incurred was for salaries and a small amount for school books and material. 

(j.) Vote 160. The over expenditure on account of this vote may bo attributed 
to the fact that the amount provided in Supplementary Estimates to meet expenses 
in connection with farms of instruction, &c, $64,998.00, did not cover the expenditure 
in connection with that service and the office of Indian Commissioner by nearly 
$S,000.00; while $38,999.00, pro?ided in Estimates and in Supplementary Estimates 
for expenses other than those of the farms, proved quite inadequate for tho require- 
ments of the service, the expenditure on which in round numbers amounted to 
.$65,000, leaving $6,000.00 unprovided for, or a total of about $14,000.00. 

(A'.) Vote 170. The proportion of this vote of $7,000 which was intended to bo 
spent for tho benefit of the Sioux settled within the limits of Treaty No. 2, was 
$4,000.00. The amount actually expended for them, and in the payment of the 
Agent's salary and travelling expenses was $3,900.00, while about $60.00 only out of 
$3,000.00 granted, was spent on the Sioux in the neighborhood of Qu'Appelle, and 
within Treaty No. 6 was only about $60.0), and the whole of the grant for the North- 
western Sioux is therefore untouched. The reason for the small expenditure on 
account of the Sioux last mentioned is that they live altogether by tho chase, and 
have not expressed any desire to settle on a reserve. 

(I.) Vote 171. It was quite impossible to estimate closely tho sum which would be 
required to pay the wages of farmers and farm laborers ; the first grantof $11,350.00 
was quite inadequate for the service, and the supplementary grant of $10,000.00 was 
rather more than was needed. 

L. VANKOUGHNET, 
Deputy Svpt. -General of Indian Affairs. 
Department of Indian Affairs, 
6th December, 1880. 

Robert Sinclair, 

Accountant. 



1C9 



Appropriation Accounts for Fiscal Year ended SOlh June, 1880 — Continued. 

INDIANS —Concluded. 
SUMMARY of Expenditure for the Fiscal Year ended 30th June, 1880. 



Service. 


Grant. 


Expendi- 
ture. 


Expenditure 
compared with Grant. 


Less than 
Granted. 


More than 
Granted. 


Indians — 

Ontario and Quebec. .. 


$ cts. 

27,000 00 
4,500 00 
4,500 00 
2,000 00 

50,928 00 
621,057 00 


$ cts. 

27,000 CO 
4,418 43 
4,491 86 
2,000 00 

41,560 78 
615,041 65 


$ ets. 


$ Ct3. 




81 57 
8 14 

"**9,'367'22 
6,015 35 








Vrince Edward Island 




British Columbia 

Manitoba and North-West . 


. 


Total Grant 


709,985 00 








Total Expenditure 

Balance Unexpended 


694 512 72 






15,472 28 













I certify that this account has been examined under my directions 
and is correct. 



J. L. McDOUG-ALL, 

Auditor-General. 



Examined, 

H. G- Dunlevie. 



170 



Audit Office, 20th April, 1880. 

Sir, — With reference to the statement of expenditure made by Dr. Powell, your 
agent in British Columbia, and the vouchers for the various items, the following 
methods of dealing with public money expenditure, viz: — 

1st. Paying several accounts by one cheque, 

2nd. Paying on orders without a statement in detail, 

Srd. Using refunds for the payment of accounts, are contrary to the general 
regulations adopted for the guidance of accountants. 

It appears to me that there are no reasons for permitting a course in Dr. Powell's 
case different from that which generally prevails. 

The following instructions should, I think, be sent to Dr. Powell, that, 

1st. Each account should be paid by a separate cheque payable to tho order of 
the individual to whom the amount is due, unless the amount is small and it is neces- 
sary to remit bank bills. The vouchers should bear the same number as the cheque. 

2nd. No payment should be made except on a letter of credit cheque. 

3rd. The letter of credit gives a general power to draw money, and the sub- 
division of charges against the several services should only take place as tho cheques 
are being drawn. 

4th. All cash received for any purpose, or from any source, should at once be 
placed to the credit of the Receiver General, and the deposit should, when it is prac- 
ticable, be made by the person on account of whom the deposit is made. 

5th. The accounts should be rendered monthly, and contain the payments made 
during the month, and a statement of the amounts deposited during the month to 
the credit of the Receiver General. 

Although the accounts should bo rendered to cover monthly periods, a statement 
for the month of July might be retained until the end of August or beginning of 
September, for the purpose of completing the return, the vouchers and cheques cashed 
and with like intervals for the subsequent months' statements. Any vouchers not 
received when it is necessary to remit the statement for a month, may be sent as they 
come in with the statements of subsequent months. 

I have the honor to be, Sir, 

Your obedient servant, 

J. L. McDOUGALL, 

Auditor-General. 
L. Vankoughnet, Esq., 
Deputy Supt. General. 
Dept. of Indian Affairs. 



Audit Office, 12th November, 1880. 

Sir, — I have the honor to enclose herewith Mr. Edgar Dewdney's cheque of 
September 4th, 1880, order of Donald Ross for the sum of $179, as per Manitoba 
statement of expenditure for week ending tho 15th ultimo. 

As this cheque affords no information by which I might be guided in the absence 
of the voucher, in charging the amount to the proper vote, 1 beg that you will inform 
me, at your earliest convenience, of the number of the vote to which it is chargeable. 

I may state that tho absence of the particulars of the payments per Mr. Dewd- 
ney's cheques is not confined to the above case. 

I have before me a memorandum referring to two of Mr. Dewdney's cheques, 
paid per Manitoba statement of expenditure for week ended 8th July last, on account 
of 1879-80 ; one in favor of Rev. G. Flott for $75, and tho other in favor of F. Fischer 
for $42. These cheques were charged to vote 169 of 1879-80, subject to verification 
upon the receipt of the vouchers, as the cheques contained nothing which would enable 
me to determine the vote against which they should be charged. 

I have not yet received the vouchers for these cheques, nor have I received the 
statement of Mr. Dewdney's cheques outstanding, issued prior to the 30th June last, 
which I require to enable mo to close his letter of credit account for last fiscal year. 



171 



The difficulty in placing the expenditure per Indian Agents cheques, Manitoba 
and N. W. Territories to tne proper votes, in the absence of the vouchers in support 
of same, prompted my letter addressed to you on the 23rd July last. Since that date 
I regret to say that no change has taken place in Mr, Dewdney's cheques which have 
been received at this office of date subsequent to my letter as above. 

I would request, as a further aid, to closing the accounts of the agents of your 
Department at an early date after the 30th June of each year, that you will be good 
enough to instruct them to render monthly statements to this office, as well as to 
your Department, of the cheques issued by them — such statement to show, in addition 
to the numbers, dates and amounts of the cheques issued, also the names of the 
payees and the nature of the liability paid by each cheque. By this means I will 
be enabled to direct the charges against the votes without waiting for the vouchers, 
as has been the case, in many instances, duing the past fiscal year. 

I have the honor to be, Sir, 

Your most obedient servant, 

J. L. McDOUGALL, 

Auditor-General. 

L. VANkOUGHNET, ESQ., 

Deputy Supt. General . 

Dept. of Indian Affairs. 



Ottawa, 22nd November, 1880. 

Sir, — I beg to acknowledge the receipt of your letter of the 12th instant, and of 
the cheque for the sum of $179.00 enclosed therein, signed by Mr. Edgar Dewdney, 
and dated the 4th of September last, payable to the order of Donald Ross. 

In reply, I beg to inform you that Mr. Dewdney will be written to for particu- 
lars in respect to this cheque; and you will be further informed when his reply is 
received. 

As regards the two other cheques referred to in your letter, in favor of the Rev. 
G. Flett and F. Fischer, for $75.00 and $42.00 respectively, I beg to state that they 
are chargeable to vote 169 of 1879-80, and the vouchers therefor have been received 
at this office, and will be forwarded immediately to you with the final statements for 
the North- West Indian Superintendency to the 30th June, 1880. 

With reference to your remarks relative to the difficulty of placing the expendi- 
ture per Indian Agents' cheques in Manitoba and the North- West Territories to the 
proper votes, in the absence of vouchers in support of the same, and which prompted 
your letter of the 23rd of July last, to this Department, I beg to inform you that 
instructions, based on that letter, were duly sent to Mr. Commissioner Dewdney on 
its receipt; and I shall call Mr. Dewdney's attention to the same, as well as com- 
municate the further instructions suggested by you, to Mr. Dewdney and the other 
Agents in Manitoba and the North- West Territories, relative to their rendering 
monthly statements to your office, as well as to this Department, of the cheques 
issued by them. 

I have the honor to be, Sir, 

Your obedient servant, 

L. VANKOUGHNET, 

Deputy of the Supt. Genera 
of Indian Affairs, 
J. L. McDougall, Esq., 

Auditor General, Ottawa. 



j 72 



Appropriation Accounts for Fiscal Year ended SOlh June, 1380 — Continued. 

NORTH-WEST MOUNTED POLICE. 

Account of sums expended, compared with the sum granted, for the Year 
ended 30th June, 1880, showing the surplus or deficit upon each sub- 
head of Yote. 



Service. 



Grant. 



Pay of Force including Staff- 
Extra pay to Farmers and 

Artizaus 

Rations 

Forage ... 

Fuel and light 

Clothing .. 

.Repairs, renewals and replace- 
ment of arms and ammu- 
nition 

Medicines, medical comforts... 

Books and Stationery 

Transport and freight charges, 
Guides, Teamsters and 

Laborers 

Contingencies 

Buildings 



Supple- 
mentary. 



Total. 





$ cts. I 

I 

119,000 00 !. 

3.500 00 
42,700 00 
45,700 00 

5,000 00 
22,000 00 



$ cts, 



5,000 00 
7,000 00 
4,000 00 



Expendi- 
ture. 



36,000 00 ... 
2,000 00 L. 
1,000 00 I 



700 00 



25,000 00 
3,000 00 
4,000 00 



Total Grant... 

Total Expenditure. 



4,800 00 
3,500 00 



$ cts. 

119,000 00 

3,500 00 

47,700 00 

52,700 00 

9,000 00 

22,000 00 



36,000 00 
2,000 00 
1,700 00 



:o,8oo oo 

6,500 00 
4,000 00 



Unexpended Balance. 



$ cts. 

1C6,143 66 

2,572 20 
50,154 18 
52,282 07 
11,866 06 
20,771 40 



36,540 02 
3,082 81 
1,640 75 



36,474 87 
6,792 64 
4,534 46 



Expenditure 
compared with Grant. 



Less than More than 



Granted. 



333,900 00 

332,855 12 



$ cts. 

12,856 34 

927 80 



417 93 
1,22*8* 60* 



59 25 



15,489 92 
14,445 04 



1,044 88 



Granted. 



$ cts. 



2,451 18 
2*866**06 



540 02 
1,082 81 



6,674 87 
292 64 
534 46 



14,445 04 



I certify that this account has been examined under my directions and 
is correct. 

J. L. McDOUGALL, 

Auditor-General. 
Examined, 

H Gr. DUNLEYIE. 



173 



Department of Interior, 
North West Mounted Police Branch. 

Ottawa, 12th November, 1880. 

Sir, — I have tho honor to transmit herewith a comparative statoment of the 
N. "W. Mounted Police appro riation, with the expenditure on account of the force 
during the fiscal year 1879-80. 

The appropriation is divided into 12 sub-heads, five of which show an under 
expenditure, and seven, an over expenditure, but the total expenditure is $1,041.88 less 
than tho total appropriation of Parliament, the following being the figures: — 

Appropriation $333,900 00 

Expenditure 332,855 12 

Unexpended Balance $ 1,044 88 

The only explanation that can be given with referenco to the subdivisions which 
show an excess of expenditure, is that the nature of the services required of the 
Police is such as prevents the possibility of an accurate subdivision of the total 
appropriation being made in advance of the fiscal year, so much depends upon the 
mildness or severity of the season. 

The subdivision of fuel, for instance, exceeds the appropriation. This was 
caused by the extreme severity of last winter. The subdivision of transport, freight 
charges, guides, teamsters, &c, which also shows an excess of expenditure, depends 
very largely upon the extent of detachment duty, and visiting Indian encampments, 
which the Police may be called upon to perform, the expenditure during a wet 
season being much greater than during a dry season. The under expenditure in the 
pay of the Force, as shown in the annexed statement, is explained by the withdrawal 
from public stores, by the members of the Force, on repayment, of various articles 
which are kept in store for their convenience, the value of such articles having 
been charged, when purchased, to the various sub-heads of tne appropriation, to which 
they would be chargeable as stores purchased for the use of the Force. 

In future these various sub-heads will be credited with the value of the stores 
drawn by members of the Force on repayment, and the same will be debited to the pay. 

I have the honor to bo, Sir, 

Your obedient servant, 

J. S. DENNIS, 
Deputy Minister of Intei ior. 
J. L. McDougall, 

Auditor-General. 



m 



Appropriation Accounts for Fiscal Year ended SOlh June, 1880 — Continued. 

MISCELLANEOUS. 

Account of sums expended, compared with the sum granted, for the Year 
ended 30th June, 1880, showing the surplus or deficit upon each sub- 
head of Yote. 



Service. 



Canada Gazette 

Miscellaneous Printing. 



Unforeseen Expenses : Expenditure thereof to be 
under Order in Council, and a detailed state- 
ment to be laid before Parliament during the 
first 15 days of the next Session 




Commutation in lieu of remission of duties on 
articles imported for the use of the Army and 
Navy b 

For the expenses of Government in the North-West 
Territories c 

For the expenses of Government in the District of 
Keewatin d 

To meet expenditure estimated to be required to 
put in force the Act respecting th^ traffic in 
Intoxicating Liquors e 

Supplementary — 

To pay Mr. E. Miall a further sum in recogni-l 
tion of his services in connection with the' 
Halifax Fisheries Commission j 

Supplementary — 

To pay Mr. J. G. Moylan balance of account 
for removal expenses from Toronto to 
Ottawa 

i 
i 

■Supplementary — 

To pay Mr. Justice Armour iu full for profes- 
sional services rendered by him in con- 
nection with the Northern and Western 
Boundary of Ontario / 

■Supplementary — 

To recompense Mr. Blair Botsford $105, 
Warden, and Mr. J. B. Foster $66, Deputy 
Warden of Dorchester Penitentiary ; ex- 
penses incurred in visiting the Peniten- 
tiary at Kingston 



Supplementary — 

To'cover amount of grant for relief of distress 
injlreland 



$ cts, 
4,000 00 

10,000 00 



50,000 00 



12,000 00 



17,000 00 



5,000 00 



5,000 00 



500 00 



300 00 



2,000 00 



171 00 



l00,000 00 



Expendi- 
ture. 



$ Ct3. 
3,294 72 

10,000 00 



22,175 51 

2,093 34 

9,527 07 
1,861 50 

4,228 40 
500 00 

300 00 



Expenditure 
compared with Grant. 



Less than 
Granted. 



171 00 



$ cts. 
705 28 



27,824 49 



9.906 66 



3,138 50 



771 60 



More than 
Granted. 



$ cts. 



2,000 00 



100,000 00 
t 



175 



Appropriation Accounts for Fiscal Year ended 30th June, 1880 — Continued. 
MISCELLANEOUS— Continued- 

Account of sums expended, compared with the sums granted, for the Year 
ended 30th June, 1880, showing the surplus or deficit upon each sub- 
head of Vote. 



Supplementary — 

To repay the Government of Prince Edward 
Island the cost of maintenance of prisoners 
whose sentences were two years and up- 
wards - 



Supplementary — 

To pay for 400 copies Todd's " Parliamentary 
Government in the British Colonies" 



Supplementary- 
Amount required to pay for the keep cf a 
criminal lunatic in British Columbia, from 
30th September, 1878, to 30th June, 1880.. 

Supplementary — 

* To provide for the grant in aid of the sufferers 
by the Hull fire 

Supplementary— 

Amount required to cover cost, freight and 
packing of Indian curiosities purchased by 
Superintendent Powell 



Supplementary — 

Sum required to refund to certain Deputy In- 
spectors ot Weights and Measures, whose 
services have been dispensed with, the 
amount deducted from their salaries, onj 
accouat of superannuation g 

Supplementary — 

To pay Sir Alexander Gait, for services and 
expenses, June, July, August and Septem- 
ber, whilst continuing trade negotiations 
with Spain, France, &c h I 

Governor General's Warrant — 

To pay for 350 copies " Canadian Parliamen- 
tary Companion" . 



Grant. 



$ cts. 



Expendi- 
ture. 



& cts, 



Expenditure 
compared with Grant. 



Les3 than 
Granted. 



More than 
Granted. 



16,589 25 16,589 25 



1,600 00 



i55 00 



7,000 00 



1,235 55 



2,877 27 



6,500 00 



iOO 00 



1,600 00 



455 00 



7,000 00 



1,235 55 



1,937 19 



700 00 



| cts, 



?90 08 



,500 00 



$ Ct3. 



I certify that these accounts have been examined under my directions 
md are correct. 



Examined, 

John Gorman. 



J. L. McDOUaALL, 

Auditor -General. 



176 



Ottawa, 4th December, 1880. 

Sir, — In answer to your favor of yesterday's date, re that portion of " Miscel- 
laneous" appropriation under control of this Department, I have the honor to state, 
that up to about the time the estimates under above heading were prepared, it had 
been the custom to charge against the item "Army and Navy Commutation" not 
only the commutation proper, paid in lieu of refunds of duties, but also all refunds of 
duties made on articles for use of the Army and Navy, for which purpose the estimate 
was rather below than in excess of amount required. 

Since thon, under a stricter interpretation of the term, only amounts paid as 
Commutation allowance have been charged, and the refunds proper taken to account 
of return duties. 

The amount paid during the past fiscal year, $2,093.34, is probably somewhat 
less than what may be usually required during a year, the amount varying according 
to the number of officers serving in Canada who are not members of officers' messes 

I am, Sir, 

Yours, &c, 

J. JOHNSON, 
Commissioner of Customs. 
J. L. McDougall, Esq., 
Auditor-General. 



Ottawa, 4th December, 1880. 

Sir, — In reply to your letter of yesterday, I have the honor to say that the rea- 
son why the $2,000 mentioned in the Supplementary Estimates, and intended " to 
pay Mr. Justice Armour in full for professional services rendered by him in connection 
with the northern and western boundary of Ontario " was not expended was because 
Mr. Armour had made a claim of $5,000 for his services, and ho refused to accept the 
$2,000. His claim is still unsettled. 

I have the honor to be, Sir, 

Your obedient servant, 

Z. A. LASH, 

Deputy Minister of Justice. 
J. L. McDougall, Esq., 
Auditor-General. 



Ottawa, 7th December, 1880, 

Sir, — In reply to your letter of the 3rd instant, I have to state that formal appli- 
cation was made to you to pav the Bank of Montreal the expenditure incurred under 
the vote of $6,500 to pay Sir Alex. Gait for services and expenses in connection with 
trade negotiations, but that for want of further information you rejected the same. 

I have now to add that Council have recommended the issue of a special warrant 
for $4,058.32, of which details have been sent to you ; and that Parliament will, I 
understand, be asked for a revote of the balance. 

Your obedient servant, 

J. M. COUETNEY, 

Deputy Minister of Finance. 
J. L. McDougall, Esq., 
Auditor-General. 



177 



Ottawa, 7th December, 1880. 

Sir, — I have tho honor, in reply to your enquiry of the 3rd instant, asking for 
my observations on tho unexpended balances of tho appropriations voted by 
Parliament for tho year, ended 30th June, last, for the expenses of Government in 
the North-West Terrtorics and Keevvatin, respectively, to inform you that certain 
expenses, in each case, which had been estimated for, were not incurred. 

I have the honor to be, Sir, 

Your obedient servant, 

J. S. DENNIS, 
Deputy Minister (f the Interior. 



J. L. McDougall, Esq., 
Auditor General. 



Ottawa, 9th December, 1880. 

Sir, — In reply to your letter of the 3rd instant, and its enclosure, requesting: 
information respecting the unexpended balances of the grants for the publication of 
the Canada Gazette, and for bringing into force the Act respecting tho traffic in 
intoxicating liquors, for the year ended the 30th June, 1880, I have the honor to 
inform you that as regards the former of these grants, the Queen's Printer reports 
as follows : — 

1. That the actual cost of the Canada Gazette for tho financial year ending 
30th June, 1880, was S3, 657.30. A part of this cost arose from the fact that the 
volume of 1878-79 being somewhat smaller than anticipated, we were enabled to 
carry over a surplus of paper paid for out of the appropriation of that year, amount- 
ing in money to $493.89, while this year we only carried over paper costing $131.31, 
the balance, $362.58, being included above. 

2. I do not think an increase of 10 per cent is too muca to provide for, and 
the above would furnish less. In fact, 1 fear it may fall short. For instance, the 
Gazette last year reached 1,828 pages, as against 1,420 pages in 1878-79; and to 
shew the increase of tho present year, the paper used this year, in November, is 
about 36 reams, as against 24 reams, 10 quires last year. 

With regard to the unexpended balance of the grant for bringing into force tho 
second part of the Canada Temperance Act, 1878, I havo to state that this may be 
accounted for in a great measure from the fact of all proceedings in reference to 
Petitions under the Act having been stayed, pending the decision of the Supreme 
Court upon the question which had been raised as to its legality. 

That question has now, however, been d sposed of, the Court having given a 
judgment affirming the constitutionality of the Act, and action, which for the reason 
above stated had been postponed upon several Petitions under the Act, has recently 
been renewed. 

From present indications, I am inclined to think that a large number of Petitions, 
praying for the adoption of the Act, may be expected between now and the close of 
the fiscal year, and that the amount (&5.000) voted for that service for the year 
ending 30th June next, will be found insufficient. I would therefore suggest that an 
additional sum of $2,500 may be asked for to cover the expenses of this service for 
the present fiscal year. 

I may add that the above remarks will, in ail probability, apply to the sum to 
be voted for this service for the year ending 30th June, 1882. 

I have the honor to be, Sir, 

Your obedient servant, 

EDOUAHD J. LANGEVIN, 

Under Secretary of Sta l e. 
J. L. McDouqall, Esq., 

Auditor-General. 

8-12 



1T8 



Appropriation Accounts for Fiscal Year ended SOth June, 1880 — Continued. 

CUSTOMS. 

Account of sums expended, compared with the sums granted, for the Year 
ended 30th June, 1880, showing the surplus or deficit upon each sub- 
head of Yote. 



Service. 


Supply. 





Grant. 


Expendi- 
ture. 


Expenditure 
compared with Grant. 


Les3 than 
Granted. 


More than 
Granted. 




$ cts. 


$ cts. 


$ cts. 

221,195 00 

192,630 00 

92,575 00 

105,795 00 

12,500 00 

2,500 00 

23,604 €0 

25,270 00 

16,000 00 

15,000 00 

20,000 00 
6,000 00 

733,069 00 


$ cts. 

220,135 27 

191,110 46 

92,383 45 

108,833 88 

12.960 12 

1,845 41 

21,167 92 

21,471 71 

14,645 50 

12,311 84 

17,026 81 


$ cts. 

1,059 73 

1,519 54 

191 55 


$ cts. 


















Nova Scotia 






3,038 88 
460 12 











North- West Territories 






654 59 

2,436 08 

3,793 29 

1,354 50 

. 2,688 16 

2,973 19 
6,000 00 

22,675 63 
3,499 00 • 

19,176 63 












Prince Edward Island 

Inspection. 








Board of Experts and Out- 
side Detective Service 

^General 


10,000 00 
6,000 00 


10,000 00 




Total Grant 




3,499 00 










Total Expenditure 


713,892 37 




Unexpended Balance ... 






















To pay claims for arrears of 
salary of officers and ex- 
officers of the Customs in 
Prince Edward Island 


2,233 86 




2,233 86 


2,233 86 







Outside Sertice. 





Ports. 


Salaries. 


Contingen- 
cies. 


.Amherstburg 


Ontario. 


§ cts. 

3,125 00 
2,700 00 
2,666 66 
600 00 
3,200 00 
2,750 00 
9,535 74 
2,200 00 


§ cts. 
211 10 


Belleville , 


382 54 


Brantford , 


471 15 


Brighton - 


155 17 


Brockville 




602 19 


Chatham , 


307 53 


Clifton 


2,585 26 


; Cobourg - -- 


212 89 




Carried forward 












1T9 



Appropriation Accounts for Fiscal Year ended SOth June, 1880 — Continued. 

CUSTOMS— Continued* 



Outside Service — Continued. 


* 




Ports. 


•Salaries. 


Con- 
tingencies. 




$ cts. 


$ cts. 


Brought forward .. 






Ontario — Concluded. 






•Colborne 


800 00 


7 11 


•Collingwood 


900 00 


67 02 




1,362 51 

400 00 

1,750 00 

1,041 66 


112 90 




149 48 




172 60 


Dover , 


114 70 


Dundas 


1,000 00 


127 75 


Dunnville 


1,400 00 
50 00 


27 76 


* Elo-in 




Fort Erie 


4,500 CO 

800 00 

1,021 60 


313 75 


Gait 


53 07 


Gananoque 


691 81 


Goderich.. 


1,700 00 


94 39 


Guelph 


2,920 02 


393 69 


Hamilton 


18,330 37 

2,458 33 

400 00 

11,404 16 


4,168 62 


Hope 


201 26 


Kincardine 


17 45 


Kingston 


1,980 11 


Kingsville 


800 00 


35 28 


Lindsay 






London 


8,493 00 


1,606 40 


Morrisburg 


997 27 


210 82 


Xapanee 


1,900 00 


181 45 


Newcastle , 


700 00 


21 13 


Niagara 


1,300 00 


150 53 


Oakville 


1,600 00 


221 35 


Oshawa. 


1,350 00 


70 95 




8,450 00 


1,861 03 


Owen Sound 


1,000 00 


40 00 




1,000 00 


25 66 


Penetanpuishene • 


700 00 


3 55 




800 00 


151 73 


Picton 


1,500 00 


139 35 




5,193 75 
1,650 00 


674 90 


Prince Arthur's Landing 


47 35 




500 00 
3,400 00 


52 50 


■Saint Catharines 


283 82 




2,525 00 


451 57 


Sarnia 


4,463 92 


413 53 




1 . 390 00 
2,829 16 
2,600 00 


57 96 


JSault Ste. Marie 


746 27 




163 17 


Toronto 


40,374 93 


9,317 31 




500 00 


133 75 


"Wallaceburg \ 


1,555 36 


133 27 




1,700 00 


68 77 


Windsor 


i 8,848 82 


571 69 




1 1,500 00 

i 


39 03 


1 188,547 26 

1 ' 


31,588 01 



* Ceased to be tn independent Port on 1st October, 1879, and became a sub-Port of Pre3Cott. 
8-12J 



180 



Appropriation Accounts for Fiscal Year ended ZOth June, 1880- 

OUSTOMS— Continued. 



Continued, 



Outside Service — Continued. 



Ports. 



Clarenceville 

Coaticooke 

Dundee 

Frelighsburg 

Gaspe — 

Hemmingford 

Lacolle 

Magdalen Islands. 

Montreal 

New Carlisle 

Perce 

Potton 

Quebec 

Rimouski .. 

Russeltown .... 

Saint Armand 

Saint Hyacinthe... 

Saint John's 

Sherbrooke 

Sorel 

Stanstead 

Sutton 

Three Rivers , 

Bradore Bay 



Quebec. 



Total. 



New Brunswick. 



Bathurst 

*Bay Verte 

Campo Bello 

Caraquette 

Chatham 

Dalhousie 

Dorchester , 

Fredericton 

Grand Falls 

Hillsboro' 

McAdam's Junction, 

Moncton 

Newcastle 

Richibucto 

Sackville 

Shediac 

Shipprgan 

St, Andrews 

St. George 

St. John 

St. Stephen 

fWest Isles 

Woodfitock 



Total. 



Salaries. 



j. 

$ cts.j 

600 00 
4,700 00 
1,339 60 

850 00 
1,800 00 
1,100 00 

450 00 
1,400 00 
68,550 83 
3,100 00 
1,050 00 
1,400 00 
33,865 00 

587 50 
1,100 00 
1,600 00 

300 00 
3,800 00 
2,900 00 

500 00 
3,474 96 
1,300 00 
1,000 00 

600 00 



137,367 89 



2,100 00 

66 66 

1,100 00 

800 00 
4,000 00 
2,360 00 
1,100 00 
3,500 00 
1,616 66 
1,900 00 
1,600 00 
1,600 00 
3,200 00 
3,135 00 
1,166 60 
1,104 49 

660 00 
3,075 00 

916 66 

40,930 76 

4,950 00 

408 33 
2,700 00 



83,990 66 



Con- 
tingencies. 



$ Ct3. 

80 00 
576 23 
150 49 

83 19 
186 89 

80 00 
315 00 

93 66 

36,607 82 

122 49 

90 65 

45 99 
14,021 74 

34 42 
117 15 

95 01 

14 33 
378 02 
184 27 

68 80 
190 10 

58 64 
139 68 



53,742 57 



133 00 

75 

113 50 

118 20 

145 18 

85 86 

62 18 

G42 41 

36 32 

8 48 

74 12 

34 84 

24 94 
111 69 

64 79 
83 14 

25 30 
23© 55 
115 09 

5,633 05 
369 81 



279 59 



8,392 79 



•Ceased to be an independent port on 1st September, 1879, and became a sub-port of Sackville. 
t Ceased to be au independent port on 1st February, 1880, and became a sub-port of St. Andrews, 



181 



Appropriation Accounts for Fiscal Year ended SOth June, 1880. — Continued. 

. CUSTOMS— Continued. 



Outside Service — Continued. 



Ports. 



Nova Scotia. 



Amherst .... 
Annapolis . 
Antigoniah 
Arichat ..... 
Baddeck .... 
Barrington 
■Bridgeton... 
Cornwallis 
Digby 



Guysboro' 

Halifax ..., 

Liverpool 

Lockport 

Londonderry 

Lunenburg 

Margaretsville , 

North Sydney 

Parreboro' 

Pictou 

Port Hawkesbury. 

Port Hood 

Port Medway 

Shelburne 

Sydney 

Truro 

"Weymouth .... 

Windsor 

Yarmouth 



Total. 



Manitoba. 



W 



mnipeg. 



North-West Territories, 



Fort McLeod, account of Commission 
Fort Walsh do 



Total. 



British Columbia. 

Victoria 

New Westminster , 

Total 



Salaries. 



$ cts. 

3,160 00 

1,310 00 

1,466 66 

2,170 00 

2,100 00 

79 3 50 

920 00 

1,970 00 

1,913 33 

1,776 25 

50,346 00 

1,600 00 

600 00 

660 00 

2,305 00 

800 00 

2,600 00 

908 06 

5,933 61 

700 00 

710 00 

500 00 

550 00 

2,876 66 

1,020 00 

1,500 00 

2,510 00 

4,460 00 



98,058 07 



!,250 00 



17,078 00 
1,426 00 



18,504 00 



Con- 
tingencies. 



$ cts. 

24 25 
49 49 
88 71 
32 69 
159 98 
99 02 



68 03 

254 20 

338 90 

8,299 28 

79 48 



2 93 
122 19 

13 6) 
327 13 

75 27 
212 85 

" 5*60" 

3 94 

9 76 



85 57 

54 72 

9 73 

334 40 



10,775 81 



4,710 12 



957 42 
887 99 



1,845 41 



2,578 67 
85 25 



2,663 92 



182 



Appropriation Accounts for Fiscal Year ended 30ih June, 1880 — Continued. 

CUSTOMS— Concluded. 



Outside Service— Concluded. 



Ports. 


Salaries. 


Con- 
tingencies. 


Prince Edward Island. 
Charlottetown 


% cts. 

14,536 92 
4.325 52 


$ cts. 

2,121 25 

488 02 






Total 


18,862 44 


2,609 27 


Inspection of Ports 


9,200 00 


5,445 50 






Board of Experts and Outside Detective Service 




17,026 81 






Miscellaneous Contingencies of Head Office, etc 


12,311 84 



I certify that these accounts has been examined under my directions 
and are correct. 



Examined, 

T. G-eo. Aumond, 



J. L. McDOUaALL, 

Auditor- General. 



Audit Office, Ottawa, 11th March, 1880. 



Sir, — I beg to draw your attention to the following item of Custom expenditure 
for July and August, 1879 : — 

Youcher No. 50, covering a refund of duty on corn entered at Stanstead, April 
5th, which was in Canada March 11, 1879. According to previous rulings of your 
Department, the refund can only be made when entry was tendered before March 15th. 

No. 130 contains a supernumerary pay sheet of the port of St. John. With 
reference to the last four names on the list, which also appear on the roll of permanent 
officers of the post, the 3rd section of the Audit Act would seem to preclude their 
receiving any allowance in addition to their regular salaries. If the other persons on 
the pay sheet are not " serving in the established capacity," the reduction for 
superannuation should not have been made from their wages (38 Vic, Cap. 4, Sees. 1 
and 3). 

No. 131 contains receipts of E. Baker and E. Inglis, of Halifax, for increase of 
salary. These payments also seem to be unauthorized by section 3 of the Audit Act. 

No. 132 covers an expenditure of $35 by the Department, for a writing desk and 
book case. Those should have been ordered from the Department of Public Works 
(31 Vic, Cap. 35, Sec. 2). 

March 31st, 1880. 

No. 226 contains a supernumerary pay list of the port of Toronto. The amount 
paid to Messrs. Fleming, Douglas, Baxter, and Munro, above those authorized by 
Order in Council, are forbidden by Sec 3 of the Audit Act. 



183 

No. 2G7. expenses of W. II. Frazer. including §15 for tour days total charges. An 
Order in Council of .May G, 1S76, limits travelling allowances outside of actual 
moving expense?, to S3. 50 a da}*. 

No. 269 includes two payments of $57. 1G, wages for July and August, of F. J. 
Morrison, an acting tide waiter at the port of Victoria. Was this officer engaged at 
the rate of $37.10 a month, or at $700 a year? 

I have the honor to be, Sir, 

Your obedient servant. 

J. L.McDOTJGALL. 

Auditor-General 
J. Johnson. Esq., 

Commissioner of Customs. 

11th November, 1880. 

Sir, — In handing you the accompanying statement of Customs expenditure 
(outside service) for the fiscal year ended the 30th June last, as compared with the- 
appropriations to meet the same, I have, in compliance with the requirements of the- 
Audit Act, to state, in explanation of the excess of expenditure over the original 
appropriation in the Provinces of Nova Scotia and Manitoba, that in the latter 
Province it is due entirely to the necessity of providing for the increased traffic, 
caused by the completion of all rail communication requiring attendance during the 
winter, that heretofore was only required during open navigation, and which, at the 
time the estimates were made up, being an unknown quantity, was not then fully pro- 
vided for. 

In Nova Scotia the excess has arisen principally in consequence of the necessity 
of providing additional officers at points requiring increased assistance, and most 
open to illicit traffic — say in Cape Breton and Yarmouth, and on account of increased 
business at the out port of New Glasgow; in payment of arrears of salary at Port 
Hawkesbury, and an increase in the outside staff required during the winter at 
Halifax, by reason of the transit at that season, via that port. 

This excess of expenditure was foreseen and provided for in the supplementary 
appropriation of 16,000, but as the original appropriation, taken en bloc, was found to 
be more than sufficient, the supplementary vote was not divided and taken to account 
of the sub-heads, but allowed to lapse with the other unexpended balances. 

It would be difficult to particularize with respect to the other unexpended 
balances, being made up, as they are, of a multitude of small items, which aggregated 
amount to a comparatively respectable sum — saved by a judicious oversight of control- 
able expenditure at the various ports. 

I have the honor to be, Sir, 

Yours, &c, &c, 

J. JOHNSON. 

Commissunr. 

J. L. McDougall, Esq., 
Anditor-General. 



184 



Appropriation Accounts for Fiscal Year ended 30th June, 1880 — Continued. 

COLLECTION OF REVENUES. 

Excise. 

Account of sums expended, compared with the sums granted, for the Year 
ended 30th June, 1880, showing the surplus or deficit upon each sub- 
head of Vote. 



Service. 


Grant. 


Expendi- 
ture. 


Expenditure 
compared with Grant. 


Less than 
Granted. 


More than 
Granted. 


Salaries of Officers and Inspectors of 

Excise a $175,240 00 

3,000 00 

Travelling expenses, rent, fuel, sta- 
tionery, &c b 35 000 00 


$ cts. 

178,240 00 

37,500 00 
2,000 00 

6,500 00 
224,240 00 


% cts. 

151,895 01 

59,845 48 
2,282 60 

5,261 82 


$ cts. 
26,344 99 


$ cts. 


Supplementary Vote, 1879-80 2J500 00 


22,345 48 

282 60 


To pay Collectors of Customs allowance on duties 
collected by them 




Preventive Service c $5,500 00 

1.000 00 


1,238 18 










219,284 91 


27,583 17 


22,628 08 



Culling Timber. 



Salaries 

Contingencies 
Cullers' Fees... 



15,700 00 

4,300 00 

47,500 00 



67,500 00 



13,244 03 

3,827 00 

22,260 32 

:9,331 35 



2,4i5 97 

473 00 

25,239 68 



28,168 65 



I certify that these accounts have been examined under my directions 
and are correct. 

.1. L. McDOUGALL, 
Examined, Auditor- General. 

F. Hayter. 



a. The expenditure on Excise salaries differs from $172,188.01, the figures in 
the Inland Eevenuo Report, by 820,293, the wages of probationary Excisemen, &c, 
during the year. 

0. Greater than amount in the Inland Revenue Report by $20,293, wages of 
probationary officers, and $1,917.19, the Department's share of maintenance of local 
offices, Toronto, Halifax and Charlottetown. 

c. A refund of $400, to be included by the Inland Revenue Department in the 
accounts of 1880-1, is here credited to 1879-80.— For further remarks on Excise, see 
correspondence with Inland Revenue Department, page 187. 

d. The amount of expenditure in the Repoi t of the Inland Revenue Department 
is $14,30188; the difference, $1,060.8"), boiag the wages of officors not appointed by 
Order in Council. 



185 



Appropriation Accounts for Fiscal Year ended SQth.June, 1880 — Continued. 

COLLECTION OF KE VENUES— Con tinned. 

"Weights and Measures and G-as. 

Account of sums expended, compared with the sums granted, for the Year 
ended 30th June, 1880, showing the surplus or deficit upon each sub- 
head of Vote. 



Service. 



Sala» : e3 of Deputy Inspectors of Weights and 
Measures a 

Salaries of Gas Inspectors a 

Rent, fuel, travelling expenses, post- ) 

age, stationery, Ac , &c $23,500 00 | 

To liquidate liabilities incurred under ]■ 

the Weights and Measures Act of 
1873— Supplementary Estimate.... 3,500 00 J 



Grant. 



Expendi- 
ture. 



Expenditure 
compared with Grant. 



$ cts. 

40,800 00 
8,C00 00 

27,000 00 



$ cts. 

31,508 84 
7,799 87 



21,253 05 



Less than 
Granted. 



$ cts. 



9,291 16 
200 13 



5,741 95 



More than 
Granted. 



$ cts. 



Inspection of Staples. 


For the purchase and distribution of standards of, j 

Flour, &c, and other expenditure under the Act. j 3,000 00 j 966 94 


| 
2,023 06 j 


Adulteration of Food. 


To meet expenses under the Act 


10,000 00 


8 ; 887 37 


1,112 G3 








Salaries and Contingencies of Canal Officers. 



Salaries of Canal Officers -. b \ 25,820 00 j 23,548 30 



Contingencies 



,200 00 



,020 00 



7,767 51 
31,315 81 



2,271 70 



1,567 51 



2,271 70 1,567 51 



I certify that these accounts have been examined under my directions 
and are correct. 



Examined, 

F. Hayter. 



J. L. McDOUG-ALL, 

Auditor-General. 



a. The expenditures given by the Department are $32,114.50 and $8,138.62 
respectively. $605.66 and $338.35 are the wages of officers appointed by the inland 
Revenue Department. 

b. This expenditure, with $3,237.3-1, the amount paid to temporary clerks, &c, 
during the year, makes up $26,785.64, the figure in the Inland Revenue Report. 



ISO 



Appropriation Accounts for Fiscal Year ended SOth June, 1880 — Continued. 

COLLECTION OF REVENUES— Continued. 

Collection of Slide and Boom Dues. 

Account of sums expended, compared with the sum granted, for the Year 
ended 30th June, 1880, showing the surplus or deficit upon each sub- 
head of Vote 



Service. 


Grant. 


Expendi- 
ture. 


Expenditure 
compared with Grant. 


Less than 
Granted. 


More than 
Granted. 


Salaries a 

Contingencies 


$ cts, 
17,815 00 

2,700 00 


$ cts. 

14,296 98 

4,285 30 


$ cts. 
3,548 02 


$ cts. 
1,585 30 






20,545 00 


18,582 28 


1,962 72 





I certify that this account has been examined under my directions and 
is correct. 

J. L. McDOTJGrALL, 

Auditor- General. 
Examined, 

F. Hayter. 



a. $17,115.2*7, the amount of expenditure on Slide Salaries in the Report of the 
Inland Revenue Department, is made up as follows : — 

Cash paid and corresponding superannuation deductions $14,296 98 

Wages of Probationary Officers, charged in the Appropriation 

Accounts to Contingencies 2,818 i0 

Superannuation deduction for first part of year on $80, salary of 
a timber counter, who ultimately received the full amount 
in cash 19 

$17,115 27 



187 



Inland Eevenue Department, 

Ottawa, 7th December, 1880. 

Sir, — I have the honor to acknowledge receipt of your letter of the 3rd instant,, 
enclosing a statement of expenditure by this Department, of a grant to enable the 
Department to refund to certain Deputy Inspectors of Weights and Measures the 
amount deducted from their salaries on account of superannuation, and in reply beg 
to inform you that the under expenditure of eight hundred and ninety dollars and 
eight cents ($890.08) was the result of withholding the proposed refund from 
certain Deputy Inspectors who had failed in the performance of their duties, or who- 
had not satisfactorily accounted for public moneys which came into their hands. 

I have the honor to be, Sir, 

Your obedient servant, 

A. BEUNEL, 

Commissioner. 
J. L. McDougall, Esq., 

Auditor-General, Ottawa. 



Inland Eevenue Department, 

Ottawa, 7th December, 1880. 

Sir, — 1st. In reply to your letter of the 17th November ult., covering a statement 
of certain expenditures compared with the sums granted on account of Inland 
Eevenue for the year ended 30th June, 1880, I beg to inform you that the apparent 
over-expenditure for excise contingencies arose in consequence of your refusal to 
allow the salaries of officers appointed on probation, and which, under former 
arrangements, were charged to contingencies, to be transferred to the salaries 
account. 

2nd. This was the custom in previous years, and, if the transfer is now made, 
the apparent over-expenditure will disappear, as will also the apparent under- 
expenditure on account of salaries. 

3rd. The same remark is applicable to the expenditnre for Canal salaries and 
contingencies, and also to Slides and Booms. 

I have the honor to be, Sir, 

Your obedient servant, 

A. BEUNEL, 

Commissioner. 
J. L. McDougall, Esq., 

Auditor-General, Ottawa. 



Audit Office, 

Ottawa, 12th March, 1880. 

Sir, — I have the honor to report the completion of my examination of the 
vouchers for Inland Eevenue expenditure for July and August, 1879. I beg leave to- 
draw your attention to the following items of expenditure : — 

Voucher No. 9,244. — Cullers' contingencies, Quebec, containing two accounts for 
advertising. An Order in Council dated December 17, 1875, instructing, amongst 
Other things, the certification of all advertising accounts by the Queen's Printer, 
does not seem to have been complied with. 

No. 9,270. — Containing charges in connection with the removal of an excise 
officer and family, eleven in number, from Chippawa to St. Catherines. Has your 
Department any regulation in force fixing a limit to such charges ? 

I observe that although the classification of the details of the vote for salaries of 
officers and Inspectors of Excise, in the Estimates of 1879-80, proceeds by amounts, 



188 



your Department adheres, in the monthly appropriation accounts, to the former 
system of classification by Divisions. The task of ascertaining whether the intention 
of Parliament has been fulfilled becomes much more complicated when the classifi- 
cation of details furnished by Departments are different from those given in the 
Estimates. 

I have, &c, 

J. L. McDOUGALL, 

Auditor-General 
A. Brunel, Esq., 

Commissioner of Inland Eevenue. 



Inland Eevenue Department, 

Ottawa, 15th March, 1880. 

Sir, — I have the honor to acknowledge the receipt of your letter of the 12th 
instant, asking for explanations as to certain payments made by this Department. 
In reply I beg to inform you : — 

1. With reference to the Cullers' contingencies at Quebec, that the advertise- 
ments in question relate to the Board of Examiners of applicants for cullers licenses, 
of which the Supervisor of Cullers is ex-officio Chairman, and that the advertisements 
are inserted by him, and relate to the meetings of that Board. This practice and 
the practice of paying for them on his certificate has prevailed from the first, and, by 
inference, appears to be justified by tho clauses of the Cullers' Act, which constitute 
the Board of Examiners. 

2. With reference to the j^ayment of the expenses of removing an Excise officer 
and family from Chippawa to St. Catherines, I beg to inform you that the account is 
in accordance with the regulations of this Department on that subject, of which I 
herewith enclose a copy. I have to add that disbursements of this nature are 
necessarily made at the discretion of the Department, and should, I think, pass the 
audit without question, unless the Auditor proposes to control the details of the 
Service. 

3. With reference to the last paragraph of your letter, respecting the classifi- 
cation of the details of salaries in our outside service, I have to observe that the 
classification by divisions and districts was a necessary part of the system of paying 
through the Banks on pro-formd pay lists approved by the Audit Department. Under 
the recently adopted system of granting credits, it is doubtful if any other course can 
be taken if we are to place before you valid vouchers. The receipts for the money 
must evidently be taken in the divisions where tho officers are paid, and I know of 
no method of doing this so conveniently as taking them in the form of a pay list. 
Assuming that you check the payments of salaries by the Orders in Council, under 
which the officers are appointed, you will permit me to suggest that so long as we 
keep within the amount voted for each branch of the Service, it will be sufficiently 
evident that the money is expended within the intention of Parliament in voting the 
money. 

I have the honor to be, Sir, 

Tour obedient servant, 

A. BRUNEL, 

Commissioner. 
J. I.. McDougall, Esq., 

Auditor-General, Ottawa. 



Audit Office, 17th March, 1S80. 

Sir, — I have the honor ot acknowledging the receipt of your letter of March 15th' 
containing explanations of certain payments made by the Department of Inland 
Revenue in the months of July and August, 1879. 



189 



1. I have been unable to find in the Cullers' Act or amendments any clauses 
having reference to expenses connected with the Board of Examiners. Would you 
please furnish me with the numbers of the clauses to which you refer? 

2. I recognize the right of a Department to establish general regulations 
governing removal allowances which do not conflict with any Act of Parliament or 
Order in Council. It is part of my duty to see that departmental regulations, as 
well as Acts of Parliament and Orders in Council, are observed. Your circular No. 61 
will therefore be embodied in my report on the appropriation accounts for 187^-80, as 
authority for passing this and similar items. 

3. A rule in force in the English Audit Office, and which has the approbation of 
the Public Accounts Committee hore, requires the spending Department to account for 
each sub-head of appropriation given in the Estimates. In this case for your con- 
venience the expenditure covered by each cheque belongs frequently to several sub- 
heads of appropriation. One of two courses should be adopted to carry out the inten- 
tions of Parliament ; (1) A cheque might be given for each salary, when tho difficulty 
you raise would apparently be overcome; or (2) the cheque, remaining as at present, 
would be considered as a voucher for payments against several sub-heads of appro- 
priation — you determining the subdivisions of the cheque, and making an appropriation 
account. 

I have the honor to be, Sir, 

Your obedient servant, 

J. L. McDOUGALL, 

Auditor-General. 
A. Brunel, Esq., 

Commissioner of Inland Revenue. 



(Circular No. 61.) 

Inland Revenue Department, 

Ottawa, 31st May, 1872. 

Sir, — As there appears to be some uncertainty as to the manner in which the 
expenses of outside officers of this Department, removed from one place to another, 
on duty, aro to be dealt with, I beg to inform you that the following rules are to 
govern the auditing of such accounts : — 

1st. In the case of officers without families, they are to receivo the actual neces- 
sary expenses of their journey to the place to which they are removed, and a sum not 
exceeding the cost of one week's board at the ordinary rate charged at respectable 
boarding-houses at the place at which they are stationed. All other expenses are to 
be borne by themselves. Should they be recalled, the necessary expenses of the 
return journey are to be allowed. 

2nd. When officers having families are required to remove from home on tem- 
porary duty, their necessary travelling expenses and the full amount of their board 
while on such temporary duty, at the ordinary rate charged at the place at which 
they may be stationed, are to be allowed. 

3rd. When officers having families are notified that they are required to make a 
change of residence, without promotion^ the necessary expenses of removing themselves, 
their families and their furniture, together with one week's board for themselves and 
the members of their families, at the rate charged at the place to which they are 
removed, are to be allowed. 

4th. When officers without families are removed on promotion, no travelling 
expenses are to be allowed. 

5th. When officers having families are removed on promotion, the allowance of 
travelling expenses will be submitted to the Department, to be specially dealt with as 
the circumstances of the case may require. 

I beg to remain, Sir, 

Your obedient servant, 

A. BRUNEL, 

Commissioner. 



190 



Audit Office, 3rd June, 1880. 

Sir, — I beg to draw your attention to the following items of expenditure, for 
September and Otober, 1879 : — 

Vouchers 9,516 and 9,726, payments of $15 a month to John Fowler, a messenger 
in the Weights and Measures branch of the Inland Revenue Department, for extra 
service in connection with the inspection of standards. Section 3 of the Audit Act 
prevents a salaried officer receiving any allowance in addition to his regular pay. 

No. 9,601 includes a charge by A. P. Wright, of $29.50, for six days hotel 
•expenses. This exceeds the limit fixed by Order in Council, May 6th, 1876. 

The Weights and Measures pay-lists for August, September and October, for the 
division of Ottawa, contain the name of Charles Leduc, as assistant inspector, while 
the name of J. B. Leduc occurs in the Order in Council, of August 4th, 1879, as 
appointed to the same office. Please explain. 

June 16th, 1880. 

No. 9,776, contains hotel expenses of A. P. Wright, for 25 days, amounting to 
$9*4.40. The highest amount authorized by the Order in Council, of May 6th, 1876, 
would be $87.50, 

Cheque No. 10,031, for $800, law costs paid to Hon. J. A. Chapleau, has no 
voucher to support it. Would you please furnish me with details ? 

I have the honor to be, Sir, 

Your obedient servant, 

J. L. McDOUGALL, 

Auditor-General. 
A. Brunei, Esq., 

Commissioner of Inland Eevenue. 



Inland Eevenue Department, 

Ottawa, 9th January, 1880. 

Sir, — I have the honor to request that you will authorize a transfer to be made 
from Slides and Booms contingencies to Slides and Booms salaries of $1,224, which 
has been paid during the first six months of the present fiscal year to temporary 
clerks in the office of the Collector of Slides and Booms dues in this city. 

I have the honor to be, Sir, 

Your obedient servant, 

A. BEUNEL, 

Commissioner. 

J. L. McDOUGALL, Esq., 

Auditor-General, Ottawa. 



Inland Eevenue Department, 

Ottawa, 4th March, 1880. 

Sir, — I have the honor to request that you will authorize a transfer in 
accordance with the enclosed statement. 

This amount, together with the amount mentioned in my letter of 9th January 
last, is the total paid to probationary officers, &c, for salaries from 1st July to 1st 
March of this fiscal year. 

Under the new system of dealing with the salaries such transfers will not be 
necessary. 

I have the honor to be, Sir, 

Your obedient servant, 

E. M1ALL, Jr., 

Assistant Commissioner. 
J. L. McDougall, Esq., 

Auditor-General, Ottawa. 



191 



Audit Office, 7th July, 1880. 

No. 10,070 includes hotel expenses of A. P. Wright for 24 days, amounting to 
$102.75. The limit allowed by the Order in Council of May 6th, 1876, would be $84. 

Nos. 10,108 and 10,115 contain payments to Thos. Power, of Kingston, and E. B. 
Dixon, of G-uolph, for extra services. These seem to be contrary to Section 3 of the 
Audit Act. 

No. 0,490 covers $25 paid to T. Moore, of Charlottetown, one quarter's extra 
salary. Also forbidden by Section 3. 

Nos. 10,019 and 10,156, $300 paid to E. Borradaile, and $150 to E. Nettle. These 
payments should only have been made under Orders in Council. 

No. 10,222 contains hotel expenses of A. P. Wright for ISh days, amounting to 
$94.85, the authorized limit being $64.75. 

An Order in Council of January 6th, 1880, appoints Henri Petit. Assistant 
Inspector of Weights and Measures for the District of Quebec. The February pay- 
list is signed by J. B. Petit. Please explain. 

The name of J. Landry, appointed an Assistant Inspector of Weights and Measures 
for the District of Montreal, January 7th, 1880, does not appear in the January and 
February pay-lists. 

After further examination of the transfers requested in your letters of January 9th 
and March 4th, I beg to say that the wages of temporary clerks are proper charges 
against " Contingencies," and should be borne by that sub-head as heretofore. 
Although the charges against sub-heads of appropriation must be kept distinct, it is 
in your power to use one part of a vote to supplement another part of the same, 
provided that the expenditure against the whole vote does not exceed the grant. You 
will, however, be called upon to explain any material variation between sub-heads of 
grant and expenditure. (2nd Eeport of Committeo on Public Accounts, 1880.) 

2nd September, 1880. 

No. 10,373 contains expenses of A. P. Wright, f*>r 9J days, amounting to $38.50 ; 
the limit authorized being $33.25. 

7th September, 1880. 

In my letter of September 2nd, I omitted pointing out that Mr. A. P. Wright 
furnished no vouchers for his hotel expenses. Would you please request him to for- 
ward such as he may have obtained, particularly for the items of $25 and $75 in his 
account for March ? 

28th September, 1880. 

No. 10,555 contains $10 paid to T. Gr Gosnell, of Hamilton, for work performed 
on statutory holidays. This belongs to the class of payments forbidden by Section 
3 of the Audit Act. 

In accordance with your suggestion I have calculated the personal expenses of 
Mr. A. P. Wright from his leaving Ottawa, January 13th, to his return April 23rd, a 
period of 101 days. The amount is $428.85, or $4.25 a day. 

No. 10,595 and 10, 66 h cover travelling expenses of E. Miall, jr. Will you please 
obtain from Mr. Miall vouchers for the charges for personal expenses, amounting to 
$40? 

No. 10,716 covers $50 paid to E. Archambault, a messenger in the Inland 
Eevenue Department, and charged to Weights and Measures contingencies. Mr. Arch- 
ambault being a salaried officer the payment is illegal (31 Vic, Cap. 31, Sec. 18, and 
Audit Act, Section 3). 

No. 10,898, the monthly payments of $15 to John Fowler, another messenger in 
the Inland Eevenue Department, are also contrary to 31 Vic, Cap. 34, Sec. 18, and to 
Soc. 3 of the Audit Act. 

The advances for the fiscal year 1879-80, yet unaccounted for, are cheques 9,153, 
9,911, 9,482J, 10,557 and 10,660, amounting to $465, in favor of the Commissioner of 
Inland Eevenue, and 10,253, $400 in favor of the Assistant Commissioner. 



192 



Tho wages of supernumerary officers, charged by the Inland Eevenuo Depart- 
ment to ''Salaries," will appear in the "Appropriation Account" under the head of 
" Contingencies." 

I have the honor to be, Sir, 

Your obedient servant, 

J. L. McDOUGALL, 

Auditor-General. 
A, Brunel, Esq., 

Commissioner of Inland Eevenuc. 



Inland Revenue Department, 

Ottawa, 5th October, 1880. 

Sir, — I have to acknowledge the receipt of j'our letter of the 28th ult., respec- 
ting the audit of the disbursements of this Department, and in reply have to observe 
that the greater number of the items mentioned by you will be satisfactorily explained 
by the Chief Accountant, and that when there are any errors they will be rectified 
by suitable entries. There will, however, remain some items which require explana- 
tion from myself. 

1. As to vouchers required from the Assistant Commissioner to cover an expend- 
iture of $40, for personal expenses, on reference to his two accounts I find that he 
charges for eight days at $5 per diem. Assuming that you intend to allow this rate 
of charge, which has been paid without the approval of either the Minister or his 
Deputy, I do not understand that for an item of that nature any voucher beyond the 
receipt of the person receiving tho money is necessary. 

2. As regards the monthly payment of $15 to John Fowler, this allowance has 
been going on for several years, and was first authorized by the Hon. Mr. G-eoffrion, 
when Minister of Inland Eevenuo. Mr. Fowler was formerly Chief Messenger, 
but since he was placed in charge of the standards he has not acted in that capacity. 
There has been an item in the Estimates for several years for a salary to be paid to a 
mechanic in connection with the Weights and Measures, but as Mr. Fowler has per- 
formed all the duties so far, not only of a mechanic, but also of a laboratory operative, 
no additional appointment has been made, and the mechanic's salary now in the Esti- 
mates at $680, covers tho additional payment of $15 per month. I presume the 
proper course will be to obtain an Order in Council appointing Fowler at the rate of 
$680. 

3. As regards the cheques issued to myself, I have to observe that tho three first 
mentioned, amounting lo $225, were to meet travelling expenses in special connection 
with the outside service. I have been under the impression that Deputy Ministers are 
not required to produce vouchers for expenses of that nature, nor during the ten }^ears 
I have held that office have I been asked to do so. I have not, therefore, made it a 
rule cither to take vouchers for travelling expenses or to preserve any that I have 
taker. 

As to the other two cheques, charged to preventive service, I am at a loss to 
understand why these are singled out for special audit. Hardly a month elapses with- 
out cheques being issued on that fund, but this is the first occasion on which any 
special audit has been made. One of these cheques, that for $140, was handed to the 
Minister of Inland Eevenue for the purpose of rewarding an informer, on whoso infor- 
mation the attempted relanding of excise tobacco, entered for export per schooner 
" Adeline," was detected. The other cheque was applied in another case for a similar 
purpose, though the information for which it was paid did not lead to so important 
lesults. 

It has always been understood that the vote foi preventive service is granted for 
purposes of this kind. We have usually detected from thirty to forty stills in each 
year, and have in each case paid the informer out of tho vote for preventive service. 
In no other way could these frauds be detected, for we know by experience that the 



193 



class of men who, as a rule, can alone give information of their illicit practices, will 
not give it except on the most positive assurance that their names will not be made 
public. 

I have the honor to be, Sir, 

Your obedient servant, 

A. BRUNEL, 

Commissioner. 
J. L. McDougall, Esq., 
Auditor-General, 
Ottawa. 

Audit Office, 6th Oct,, 1880. 

Sir, — In reply to your communication of the 5th inst , I beg* to make the following 
remarks : — 

1. Mr. Mialt's charges for travelling expenses. This case is covered by the first 
paragraph of Order in Council, May 6th, 1876, under which an emplo3 r e of the Inside 
Service should receive only the sum which he shews to have been actually and 
necessarily expended on public business. Vouchers should be procured in all 
cases where they are received by agents of private individuals, and a certificate from 
the disbursing officer to cover the whole expenditure should be appended. 

2. John Fowler. — please obtain an Order in Council for the increase of Mr. 
Powler's salary as soon as possible, and have it framed to cover the payment made 
last year. 

3. The Commissioner's travelling expenses. — I think that any person under the 
rank of a Minister should give details of travelling expenses. Whenever I have 
travelled on public business in my present position, I considered it my duty to give 
the items of my expenditure. The giving particulars not only protects the person 
making disbursements, but also, in the case of a prominent official, sets an example 
to others. 

The two cheques in favour of the Commissioner for Preventive Service were 
mentioned as representing the whole class of such payments, and not for anything 
special in themselves. 

The provisions of the Audit Act would, I think, bo better carried out, if such 
information could be provided in connection with the outlay for Preventive Service, 
as would permit a confidential audit of the expenditure in this office. 

I observe that you have overlooked the paragraph of my letter referring to the 
payment to Mr. Archambault. 

I have the honor to be, Sir, 

Your obedient servant, 

J. L. McDOUGALL, 



A. Erunel, Esq., 

Commissioner of Inland Revenue, 



Auditor-General. 



Inland Revenue Department, 

Ottawa, 2 1st October, 1880. 

Sir,— 1. Adverting to your letter of the 23th September ultimo, and to my 
reply thereto of the 5th instant, I now beg to otFer you additional explanations in 
reference to two of the accounts to which you refer. 

2. Your statement as to the over-payment of Mr. Wright for travelling expenses 
is, I find, correct, and I greatly regret that the audit of the account should have been 
of so unsatisfactory a character. I have called on Mr. Wright for explanations and 
he informs me that the Assistant-Commissioner, who audited his accounts, did not 
make any objection to the charges therein contained nor did he ask him for any 
8-13 



194 



vouchers. lie further urges that tho first account was passed without objection, and 
as he was not informed of tho limit of expenses ho would bo allowed to incur, he felt 
justified in incurring the charges as stated in his subsequent accounts. I think Mr. 
Wright has reason for what he alleges, and although I feel that his expenses have 
been of an extravagant character, since he assorts most positively that the expenses 
were actually incurred in tho public service, I do not see how wo can go behind the 
audit of the Assistant-Commissioner. 

3. I have emphatically warned Mr. Wright that in future his accounts will be 
subjected to a very strict audit, and that in no case will he be reimbursed in expenses 
in excess of what is mentioned in the Order in Council of the Gth May, 187b'. 

4. As regards the amount paid to Exciseman GosnolL on account of services ren- 
dered to manufacturers outside his regular business hours, I beg to inform you that 
these Bums are, in all cases, collected from the manufacturer by the Collector. The 
amounts so collected arc deposited to the credit of the Eeceivei -General, and an equal 
amount is paid to the officer who readers the services. 

5. This practice with reference to Landing Waiters has obtained in the Customs' 
Service for at least 50 years, and has been necessarily followed in the Excise Service 
with reference to excisemen ever since the officers of excise have been appointed at 
regular salaries, and I do not consider it is any violation of the law. 

6. The necessity for this kind of services arises in this way: — A manufacturer, 
say a maltster, requires to take into his malthouse a cargo or car load of barley. This 
has to be weighed in the presence of an officer, and as vessels or railway cars cannot 
be delayed, without ci eating claims for demurrage, they are frequently unloaded after 
six o'clock in the evening. It would be very unfair to the maltster to subject him to 
charges for demurrage, and as he is quite willing to pay lor the extra time for an 
officer, a regular schedule of charges for such services has been established and they 
are collected as above mentioned. Other circumstances of a similar character 
frequently occur. 

7. It has, however, been considered inexpedient to allow this kind of payment 
to go direct from the manufacturer to the officer, hence the method of collection and 
payment which I have above explained. 

I have tho honor to be, Sir, 

Your obedient servant, 

A. BKUNEL, 

Commissioner. 
J. L. McDougall, Esq., 
Auditor-G-eneral, 
Ottawa. 






Audit Office, 25th October, 1880. 

Sir,— In reply to yours of 21st October, I beg to state : — 

1st. That notwithstanding Mr. Wright's explanation, his retention of any money 
over the authorized limit would be illegal. lie should refund the excess. 

2nd. Your statement in the matter of Mr. Gosnell shows the payments to have 
been reasonable. I would suggest that you recommend an amendment to the Audit 
Act to legalize such expenditure. 

I have, &c, 

J. L. McDOUGALL, 

Auditor-General. 
A. Brunel, Esq., 

Commissioner of Inland Eevenue. 



195 



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197 



Appropriation Accounts for Fiscal Year ended 30//t June, 1880 — Continued. 

PUBLIC WORKS TLEYEXTJE— Continued. 

Account of sums expended, compared with the sums granted, on account 
of Maintenance and Repairs, for the Year ended 30th June, 1880, 
showing the surplus or deficit upon each sub-head of Vote. 



Service. 



Grant. 



a Telegraph lines, British Columbia, including! 

subsidy 

Telegraph lines between Prince Edward Island 

and the mainland 

b Agent and contingencies, British Columbia 



cts. 



36,000 00 

2,000 00 
4,000 00 



Expendi- 
ture. 



$ cts. 



35,578 30 

1,946 €6 

2,818 85 



Expenditure 
compared with Grant. 



Less than More than 
Granted. Granted. 



$ cts. 



421 70 



53 3t 

1,181 15 



$ cts. 



a Balance not required 

b Agent paid amount of another appropriation. 

I certify that this account has been examined under my directions and 
is correct. 



J. L. McDOUGALL, 

Auditor- General. 



Examined, 

J. H. P. Gibson. 



198 



Appropriation Accounts for Fiscal Year ended ZQlh June, 1880 — Continued. 
COLLECTION OF REVENUE.— Continued. 



RAILWAYS IN OPERATION. 



MAINTENANCE AND REPAIRS, RAILWAYS. 

Intercolonial Railway. 

Account of sums expended, compared, with the sums granted, for the Year 
ended 30th June, 1880, showing the surplus or deficit upon each sub- 
head of Vote. 



Service. 



Supple- 
mentary. 



t cts. 



Locomotive power 

Car expenses $359,304 68 ) 

Less car mileage... 1,989 64 ]" 
Maintenance of way and 

works 

Station expenses. 

General charges 

Representative of the late 

E, C. Ennis 



400 00 



Grant. 



$ cts 
580,000 00 

390.000 00 

435,000 00 
215.000 00 



Total 
Grant. 



435,000 00 
215,000 00 



400 00 



400 00 1,755,000 00, 1,755,400 00 1,603,429 71 



Expendi- 
ture. 



Expenditure 
compared with Grant. 



$ cts. $ cts. 

580,000 00 550,574 41 

390,000 00 357,315 04 



Less than 
Granted. 



385,556 57 
192,036 98 
117,546 71 



$ cts. 
29,425 59 

32,684 96 

49,443 43 
22,963 02 
17,453 29 



More than 
Granted. 



151,970 29 



$ cts, 



Prince Edward Island Railway. 



Locomotive power 

Car expenses.. 

Maintenance of way and works 

Station expenses 

General charges 



Over-expended... 
Under-expended 



64,000 00 

35,000 00 

100,000 00 

23,000 00 

8,000 00 



57,580 58 
26,200 14 
50,858 87 
19,197 01 
10,803 95 



6,419 42 

8,799 86 

49,141 13 

3,802 99 



230,000 00 164,640 55 



68,163 40 
2,803 95 



65,359 45 



2,803 95 



2,803 95 



I certify that this account has been examined under my directions and 
is correct. 



Certified, 

Thomas D. Tims, 

Financial Inspector. 



J. L. McDOUGALL, 

Auditor- General. 



199 



Appropriation Accounts for Fiscal Year ended 30th June, 1880 — Continued, 
COLLECTION OF EEYENUE— Continued. 



RAILWAYS IN OPERATION. 



MAINTENANCE AND REPAIRS, RAILWAYS— Continued. 

Windsor Branch, Intercolonial Railway. 

Account of sums expended, compared with the sums granted, for the Year 
ended 30th June, 1880, showing the surplus or deficit upon each sub- 
head of Yote. 



Service. 


Supplemen- 
tary Vote. 


Expendi- 
ture. 


Expenditure 
compared with Grant. 


Less than 
Granted. 


More than 
Granted, 


Maintenance of way and works 


% cts. 
10,000 00 


% cts. 
4,526 99 


$ cts. 
5,473 01 


% cts. 







Canadian Pacific Railway, Pembina Branch. 



Service. 



Supple- 
mentary 

Estimates. 



Governor 
General's 
Warrant. 



$ cts. 



20,000 00 
00 



8 



Locomotive power 

Car expenses , 

Car mileage j | 

Maintenance of way and works 10,000 00 

Station expenses. .". 6,000 00 

General charges I 6,000 00 



Less unexpended 



Over-expended. 



50,000 00 



$ cts. 

10,000 00 

2,000 00 

6,000 00 
3,000 00 
4,000 00 



Total 
Grant. 



Expendi- 
ture. 



Expenditure 
compared with Grant. 



Less than 
Granted. 



$ cts. 

30,000 00 

10,000 00 

16,000 00 
9.000 00 

loiooo 00 



25,000 00 I 75,000 00 



$ 


Ct3.| 


30.035 


75 


10,504 


23 


2,347 86 


16,449 


83 


10,501 


83 


9,052 51 



$ cts. 



More than 
Granted, 



$ cts. 

35 75 

2,852 09 

449 83 
1,501 83 



947 49 i 



78,892 01 



947 49 



4,839 50 
947 49 



3,892 01 



I certify that this account has been examined under my directions and 
is correct. 

J. L. McDOUG-ALL, 

Auditor- General, 
Certified, 

Thomas D. Tims, 

Financial Inspector. 



For explanations in connection with Government Railways ia operation, see Appendix A, 



200 



Appropriation Accounts for Fiscal Year ended 30th June, 1880 — Continued. 
COLLECTION OF EE VENUE— Continued. 



TOST OFFICE. 

Account of sums expended, compared with trie sums granted, on account 
of Post Office Service, for the Year ended 30th June, 1880, showing the 
surplus or deficit upon each sub-head of Vote. 



Service. 



Ontario. 
Mail Service, 



Grand Trunk Railway 

Great Western do .... ,. 

Other Railways 

Steamboats and sailing craft 

Stages and other ordinary land conveyances 



Salaries. 



Grant. 



$ Ct3. 



86,000 00 

70,000 00 

95,000 00 

6,000 00 

200,000 00 



Inspector?, Assistant Inspectors and Clerks 35,000 00 

Railway Mail Clerks 82,000 00 

City Post Offices, Postmasters, Assistant Post- 
masters, Clerks and Letter Carriers 

Ocean Mail Service 

Commission to Stamp Vendors 

Salaries and Allowances to country Post Offices... 



132,000 00 



Miscellaneous, 

Fuel, light, rents, water-rates, &c, for City Post 
Offices and Inspectors' Offices 

Travelling allowances and expenses of Inspectors, 
Assistant Inspectors, Ocean Mail Clerks, &c... 

Stationery, printing and advertising 

Other miscellaneous items — Supply of postage 
stamps, post cards, envelopes, hand stamps, 
seals, scales and weights for Postmasters, 
street letter boxes, office fittings, tradesmen's 
bills for articles fur Post Office use, mail bags, 
locks, &c 



Total 



Quebec. 

Mail Service. 

Grand Trunk Railway 

Intercolonial do 

Other Railways 

Steamboats and sailing craft 

Stages and other ordinary laud conveyances 

Carried forward 



7,000 00 

7,000 00 
17,000 00 



40,000 00 
777,000 00 



100,000 00 

18,000 00 

30,u00 00 

5,000 00 

116,000 00 



268,000 00 



Expendi- 
ture. 



Expenditure 
compared with Grant. 



Less than 
Granted. 



cts. , 



84,957 02 

69,992 20 I 

106,832 82 

5,089 74 

198,674 30 



39.090 18 
89,357 66 

146,918 54 

4,190 40 

10,478 73 

283,819 39 



6,554 59 

8,177 86 
21,318 59 



54,089 61 



1,129,601 63 



79,469 53 
25,714 40 


36,204 81 

7,322 30 

114,575 83 



$ cts. 



1,042 98 
7 80 



910 26 
1,325 70 



445 41 



More than 
Granted. 



$ cts. 



11,832 82 



4,090 18 
7,357 66 

14,918 54 

4.190 40 

10,478 73 

283,849 39 



3,732 15 



20,530 47 



424 17 



263,286 87 I 20,954 64 



1,177 86 
4,348 59 



14,089 61 
356,333 78 



7,714 40 
6,204 81 
2,322 30 



16,241 51 



201 



Appropriation Accounts jor Fiscal Year ended 30th June, 1880 —Continued. 
COLLECTION OF KEVENUE— Continued. 



POST OFFICE— Continued. 

Account of sums expended, compared with the sums granted, on account 

of Post Office Services, &c. 



Service. 



Brought forward, 
Quebec— Concluded. 
Salaries. 



Inspectors, Assistant Inspectors and Clerks 14,000 00 

Railway Mail Clerks i 52,000 00 

City Post Offices— Postmasters, Assistant Post- 



Graut. 



$ cts. 
268,000 00 



masters, Clerks and Letter Carriers 

Ocean Mail Cleiks 

Commission to Stamp Vendors 

Salaries and allowances to country Post Offices. 



101,000 00 
6,000 00 



Expendi- 
ture. 



Expenditure 
compared witn Grant. 



Less than 
Granted. 



Miscellaneous. 

Fuel, light, rents, water rates, etc., for City Post 

Offices and Inspectors' Offices 6,000 00 

Travelling allowances and expenses of Inspectors, 

Assistant Inspectors, Mail Clerks, etc 4,000 CO 

Stationery, printing, advertising 8, COO 00 

Other Miscellaneous Items — Supply of postage 
stamps, post cards, envelopes, hand stamps, 
seals, scales and weights for Postmasters,) 
street letter boxes, office fittings, tradesmens'j 
bills for ai tides for Post Offices, mail bags,! 
locks, etc I 17,000 00 



Total. 



New Brunswick. 
Mail Service. 



Intercolonial Railway 

Other railways .., 

Steamboats and other sailing craft _ 

Stages and other land conveyances 



Salaries. 

Inspectors, Assistant Inspectors and Clerks. 

Railway Mail Clerks 

City Post Offices— Postmasters, Assistant Post- 
masters, Clerks and Letter Carriers 

Commission to Stamp Vendors 

Country Post Offices 



Carried forward. 



476,000 00 



$ cts. 
263,286 bl 



18,414 82 

57,339 04 

107,887 63 

1,634 60 

5,159 89 

79,325 81 i 



6,391 07 

4,4^6 02 I 
8,283 23 



23,447 93 



$ cts 
20,954 61 



More than 
Granted, 



4,365 40 



575,659 91 | 25,320 04 



34,000 00 34,400 00 

14,000 00 16,175 51 

8,000 00 ' 7,350 00 

46,000 00 ! 42,044 97 



8,000 CO 
14,000 00 

25,000 00 



8,413 33 

14,387 23 

26,448 36 

986 31 

33,536 31 



149,000 00 J 183,742 02 



650 00 ! 
3,955 03 



$ cts. 
16.241 51 



4,414 82 
5,339 04 

6,887 63 



5,159 89 
79,325 81 



394 07 



4?6 02 
283 23 



6,447 93 



124,979 95 



400 00 
2,175 51 



4,605 03 



413 33 

387 23 


1,448 

986 
33,536 


36 

31 
31 


39,347 


05 



202 



Appropriation Accounts for Fiscal Year ended SOlh June, 1880 — Continued. 
COLLECTION OF -REVENUE— Continued, 



POST OFFICE— Continued 

Account of sums expended, compared with the sum granted on account of 

Post Office Services, &c. 



Service. 



Brought forward. 



New Brunswick — Concluded. 
Miscellaneous. 

Fuel, light, rent, etc , for City Post Offices and 
Inspectors' Offices 

Travelling allowances and expenses of In- 
spectors, &c 

Stationery, printing and advertising 

Other miscellaneous items— supply of postage 
stamps, post cards, envelopes, hand stamps, 

&c, &c 



Total 



Nova Scotia. 
Mail Service. 



Intercolonial Railway 

Other Railways 

Steamboat and Sailing Craft 

Stages and other land conveyances 



Grant. 



$ cts. 
149,000 00 



4,000 00 

1,500 00 
2,500 00 



6,000 00 



Expendi- 
ture. 



$ cts. 
183,742 02 



4,040 03 

645 22 
2,642 16 



6,645 93 



163,000 00 197,715 36 



20,000 00 19,600 00 

10,000 00 J 7,620 54 

6,000 00 6,964 43 

102,000 00 101,851 11 



Salaries. 

Inspectors, Assistant Inspectors and Clerks 

Railway Mail Clerks 

City Post Offices, Postmasters, Assistant Post- 
masters, Clerks and Letter Carriers 

Commission to Stamp Vendors M 

Country Post Offices 



Miscellaneous. 

Fuel, light, rent, &c., for City Post Offices and 
Inspectors' Offices 

Travelling allowances and expenses of In- 
spectors, &c 

Stationery, printing, advertising.- , 

Other miscellaneous items — supply of postage 
stamps, post cards, envelopes, hand stamps. 



&c, &c, 



Total. 



10,000 00 
8,000 00 

22,000 00 



2,000 00 

1,500 00 
3,500 00 



7,000 00 



Expenditure 
compared with Grant. 



Less than 
Granted. 



$ cts. 
4,605 03 



854 78 



192,000 00 



8,877 31 

8,082 58 

23,332 05 

1,002 22 

52,692 57 



2,455 55 

782 32 
3,301 39 



7,412 30 



5,459 81 



400 00 
2,379 46 



148 89 



1,122 69 



717 68 
198 61 



243,974 37 



More than 
Granted. 



4,967 33 



% cts. 
39,347 05 



40 03 
142 16 

645 93 



40,175 17 



964 43 



12 58 



1,332 05 

1,002 22 

52,692 57 



455 55 



412 30 



56,941 70 



203 



Appropriation Accounts for Fiscal Year ended 30th June, 1880 — Continued. 
COLLECTION OF REVENUE— Continued. 



POST OFFICE— Continued. 

Account of sums expended, compared with the sums granted, on account 

of Post Office Services, &c. 



Service. 




Prince Edward Island. 
Mail Service. 



$ cts. 



Prince Edward Island Railway J 9,000 00 

Steamboats and sailing craft 13,000 00 

Stages and other ordinary land conveyances 13,000 00 



Salaries. 



Ac- 



Inspectors, Assistant Inspectors, Clerks 

City Post Offices, Letter Carrier?, &c « 

Railway Mail Clerks 

Salaries and allowances to country Postmasters, 
&c 



Miscellaneous, 

Fuel, light, rent, taxes, travelling expenses, sta- 
tionery, printing, &c 



Expendi- 
ture. 



cts. 



10,080 00 
12.590 00 
11,855 37 



Expenditure 
corapaied with Grant. 



U h 



7,140 00 
8,000 00 M 1,582 30 



Total. 



3,000 00 



Manitoba. (Including North-West Territories.) 
Mail Service. 



Railways , 

Stages and other ordinary land conveyances 



Salaries. 



Inspectors, &c. 



Miscellaneous. 
Fuel, light, rent, travelling expenses, &c. 
Total 



British Columbia. 

Mail Service. 

Steamboats and sailing craft I 21,000 00 

Stages and other ordinary land conveyances 36,000 00 



46,000 00 



4,000 00 
24,000 00 



6,000 00 

3,000 00 
37,000 00 



I 7,259. 48 



3,268 79 



Less than 
Granted. 



$ cts. 



410 00 
1,144 63 



More than 
Granted. 



53,775 94 



1,988 64 
21,973 06 



10,005 99 



4,20) 51 



1,554 63 



2,011 36 
2.026 94 



Carried forward I 57,000 00 



38,168 20 


4.038 30 


15,870 00 
19,058 44 


5,130 00 
16,941 56 


34,928 44 


22,071 56 



$ cts. 



1,080 00 



7,981 73 



263 79 
>,330 57 



4,005 



1,200 51 
5,206 50 



204 



Appropriation Accounts for Fiscal Year ended SOth June, 1830 — Continued. 

POST OFFICE— Concluded. 

Account of sums expended, compared with the sums granted, for the Year- 
ended SOth June, 1880, showing the surplus or deiicit upon each sub- 
head of Vote. 



Service. 



Expenditure 
compared with Grant. 



Grant. 



$ cts. 
Brought forward I 57,000 00 



British Colcmbia — Concluded. 
Salaries. 
Inspectors, Post Offices, &c. 



3Iiscellaneous. 
Fuel, light, rent, travelling expenses, &c. 
Total 



7,000 00 

3,000 00 
67,000 00 




RECAPITULATION. 



Ontario 

Quebec. 

New Brunswick 

Nova Scotia , 

Prince Edward Island 

Manitoba (including N.-W. Territories) 

British Columbia 

Supplementary 



Total 

Less— Supplementary Vote. 



Expenditure more than Grant 



777,000 00 

476,000 00 

163,000 00 

192,000 00 

46,000 00 

37,000 00 

67,000 00 

60,000 00 



1,129,601 63 . 

575,659 91;. 

197,715 36 .. 

243,974 37-. 

53,775 94i 

38,168 20 

47,715 73| 



19,284 27 



1,818,000 00 2,286,611 14j 19,234 27 



352,601 63 

99,659 91 

34,715 36 

51,974 37 

7,775 94 

1,168 20 



547,895 41 
60.000 00 



487,895 41 
19,284 27 

468,611 14 



Note, — Total expenditure for 1880, $2,286,611.14, of which $1,518,271.05 was paid by cheques 
against letteis of credit ; the remaining $468,340.09 represents thegsalaries and allowances, &c, of the 
country postmasters, which are deduced by tHern from their collections— the net amount only being 
transmitted. 

H. A. Wicksteed, 

Accountant. 

I certify that this account has been examined under my directions and 
is correct. 

J. L. McDOUaALL, 

Auditor- General. 
Examined, 

Edward C. Barber. 



205 



Ottawa, 22n I November, 1S::0 

Sir, — "With reference to your letter of the 10th ulfco. ami the verbal explanations 
I gave you upon the several points on which yon desired informati >n in connection 
with the accounts of this Department for the quarter ended 3 1st December, ISTt*, I 
beg to say that, — 

l>t. With respect to the increase of salary, with arrears, to Mr. E. B. Bates, of 
the Ottawa Post Office . — 

Mr. Bates had, in 1878, attained the maximum of the third class outside service, 
and was a clerk of more than ordinary merit and efficiency — but promotions 
generally had been stayed — and when, in lr-80, the Postmaster-General promoted him 
to the second class, he directed that the promotion should date from the 1st January, 
1878, and Mr. Bates was paid the arrears of salary in accordance with this order. 

2nd. The Inspector's Divisions are in two classes, and the salaries of those 
•officers are paid upon the following scale : — 



Divisions. 



1st Class, j 2nd Class. 
Per Annum. Per Annum. 



Inspector in charge having been less than 10 years as Inspector 

do with over 10 years services as Inspector, and less than 20 yeaas. 
do with 20 years service and upwards , 



$ cts. 

2,200 00 
2,400 00 
2, GOO 00 



$ Cts. 

2,000 00 
2,200 00 
2,400 00 



Until 1st January, 18°0, only the Montreal, Toronto and London Divisions had 
been allotted to the first class, but at that time the Postmaster-General decided that 
the Ottawa Division should have been classed as a first class Division from July, 18*76 
— and the salary of the Inspector in charge, Mr. T. P. French, was regulated accord- 
ingly, and the arrears thus accruing were paid to him as noted by you. 

"3rd. The appointments to the outside service in the Post Office are made by 
order, but the promotions and advancements in salary are governed by the scales 
appropriated to the several branches of the Post Office outside service, and which 
have for the most part been in force, with but little alterations, for the last twenty 
years. 

These scales were submitted to Parliament in the reports of the Civil Service 
Commission of l«68-60. 

Moreover, the Postmaster-General is, by the 16th section of the Post Office Act, 
1875, authorized to fix the salary or pay of all oiicors, clerks or servants employed 
in or by the Post Office Department subject to the provision of any Act relating t> 
the Civil Service, and there is no scale or salaries allotted to the outside service in th) 
Civil Service Act. 

The scales adverted to a-i regulating the salaries, &c\, of the Post Office outs 'do 
service are as follows :— 



20(> 



For the Clerks employed in the City Post Officos and Inspector's Offices. 



4th Class. 



ird Clas3. 



2nd Class. 



5:360 on appointment, $600 on appointment to $900 on appointment to 



ns;ng $40 a yeai 
$320. 



class, rising by $40 a 
year to ;£800. 



class, rising by $10 
year to $l,i00. 



1st Class with 

special duties and 

limited in number. 



$1,000 io $1,600 a year, as 
the Postmaster-General 
may determine in each 
case, having regard to 
merit and servi.-e of the 
clerk and relative im- 
portance of the office in 
which he server. 



For the Clerks employed in the .Railway Mail service. 



Class. 


On appointment 
to Class. 


After 2 years 

Service in any 

Class of Railway 

Mail Clerks. 


1 

After 5 years J After 15years 

Service in any Service in any 

Class of Railway 1 Class of Railway 

Mail Clerks. 1 Mail Clerks. 




Dav 
Dim. 


Night 
Duty. 


Day 
Duty. 


Night 
Duty. 


Day 
Duty. 


Night 
Duty. 

$ 

700 

880 

1,100 


Day 
Duty. 


Night 
Duty. 


3rd Class - 

2nd Ho 

1st do 


. 

V 

480 
600 
720 


$ 
600 
720 
880 


520 
610 

800 


$ 

640 

SOO 

1,000 


$ 
560 
720 
880 


$ 

640 
800 
960 


$ 

800 

1,000 

1,200 



Note. — Railway Mail Clerks receive in addition to regular salary an allowance of half a cent per 
mile for every mile travelled on duty in the post office cars. 

For the Marine Mail Officers or Ocean Clerks employed on board the Ocean Mail 

Steamers- 





On Appointment.) After 2years. 


After 5 years. 


After 10 years, j After 15 years. 


Class. 


Salary. 


Trip 

Allow- 
ance. 


1 Trip 
Salary, j Allow- 
1 ance. 


Salary. 

$ 
600 


Trip 
Allow- 
ance. 


Salary. 


Trip 
Allow- 
ance. 


1 Trip 
Salary. | Allow- 
! auce. 


1st Class 

2nd do 


$ 
480 
360 


80 

*50 


$ j $ 
540 I 80 
4:0 | 50 


$ 
80 


$ 
800 


$ 
100 


1,000 


$ 

100 

















Note. — Trip mean? the round voyage to Liverpool and back. 
*Only one-half, or $25, is allowed whilst learning duty. 

4th. The allowance paid to Duggan, the Ottawa Post Office Messenger, for 
delivering evening mails at the residences of the Postmaster-General and Deputy 
Postmaster-General is now only provisional in its character, and though several 
Ministers have in succession continued it, it may bo discontinued at any moment, but 
if added regularly to any salary, as suggested, it would, I fear, be certain to remain a 
permanent charge, and for that reason it may perhaps be better that it should remain 
in its present shape. 

5th. Advertising — What is commented upon is very exceptional, and only takes 
place upon the direct authority of the Minister — as being in his judgment advantage- 
ous to the Service. 



207 



6th. In the payment to P. Whitty — The street boxes, as far as the iron castings 
went, were supplied at a rate agreed upon, of $14.50, as observed by you. The rest 
of the account was for items for which there could not well have been a special 
arrangement, and includes indeed a charge for some tradesman's work done at South 
Quebec. Nevertheless, the principal of settling before work is executed, the charge 
to be made for it is doubtless a sound one, and is adhered to in the expenditure of 
this Department, as far as circumstances will permit. 

7th. The charges in Messrs. Pritchard and Mingard's account are based upon a 
rate agreed upon. 

Formerly these stamps were obtained from a firm in London, England, holding 
the contract for supplying similar articles to the British Post Offices. But a few 
years ago Mr. Pritchard, who had been connected with that firm, came over to this 
country, and offered to establish himself in Ottawa, if the business of fabricating these 
stamps could be transferred to him, and at a cost something lower than whs paid to 
the London firm. 

As it was very convenient and advantageous io the Department in many ways, 
to have these articles made here in Ottawa, the offer was accepted. Mr. Pritchard 
has continued to execute the work very satisfactorily, and at moderate rates. This 
work is so technical in its character that I do not think it would be desirable to 
obtain it through the Stationery Department, where no knowledge could well exist 
of the objects to which these articles should be adapted, nor of the changes in their 
make, which are frequently the subject of experiment. 

8th. The legal expenses in the suit of Waterbury vs Dewe have been paid on the 
requisition of the Department of Justice which has had charge of the ca>e. 

I beg to observe that whatever may be the final judgment given in this case, 
it appeared to be unavoidably necessary to pay the' costs of the proceedings as the 
case went through the courts, or it would, I presume, have gone by default. 

9th. I should, perhaps, add, with respect to the mileage allowance paid to Bail- 
way Mail Clerks, and the trip or voyage allowance to Ocean Clerks, that as to this 
extent, the compensation is made to depend upon the amount of duty actually per- 
formed, the result is that it rarely happens that an officer of either class fails to present 
himself for duty when his turn comes, except from cases that are clearly unavoidable. 

I am, Sir, 

Yours very obediently, 

W. H. GRIFFIN. 
J. L. McDougall, Esq., 

Auditor-General. 



20, 



Appropriation Accounts for Fiscal Year ended SOlh June, 1880 — Continued. 

DOMINION LANDS. 

AcccUNT of sums expended, compared with the sums granted, for the Year 
ended 80th June, 1830, showing the surplus or deficit upon each sub- 
head of Vote. 



Service. 


Grant. 


Expendi- 


Expenditure 
compared with Grant. 


ture. 


Less than 
Granted. 


More than 
Granted. 






$ cts. 


$ cts 


$ cts. 


$ cts. 


# Surveys of lands, Manitoba and the N T 
including commission, Biaff, land 
rent, stationery, etc % 

additional amount required for town- 
ship s b-divisious, inspection of 
same and survey cf timber berths. 

a Supplementary : 

Surveys — Amount required for 
balances of outstanding ac- 
counts for sub-division and 


>rth-We8*, 
agencies, 

90, 00 J 00 

27.500 00 

5,000 00 
1,000 00 

2,626 71 


126,126 71 

13,600 00 
4,414 40 
5,494 61 

149,635 72 


133 ; 792 16 

12,001 28 

605 00 

1,404 54 

| 147.8J2 98 
1 






Additional amount required for 

contingencies 

a Unexpended balance of Appropria- 
tion cf 1878-79, carried forward 
by Order-in-Council of the 28th 
Jane, 1879 


7 ; 665 45 


Supplementary : 

c Cost of publication of pamphlets adver- 
tising Dominion Lands, etc 

Manitoba and North- West : 


1,598 72 
3,809 40 
4,090 07 


British Columbia :" 












Total Grant . 


9,498 19 
7,665 45 


7,665 45 


Total Expenditure 








1.832 74 








1 


1 





I certify that this account has been examined under my directions and 
is correct. 



J. L McDOUGALL, 

Audi tor- General. 



Examined, 

John Gorman. 



209 



Department or the Interior, 

Ottawa, 26th November, 1880. 

Sir, — I have to acknowledge the receipt of your letter of the 24th instant, and 
copy of Appropriation Statement covering the expenditure on account of Dominion 
Lands, for the fiscal year ending 30th June, 1880, and, in compliance with your 
request transmit, herewith, observations on the balances shown thereon, both 
unexpended and over-expended. 

I have the honor to be, Sir, 

Your obedient servant, 

LINDSAY RUSSELL. 
For Deputy Minister of the Interior. 
J. L. McDougall, Esq., 

Auditor-General, Ottawa. 



Department of the Interior, 

Ottawa, 26th November, 1880. 

Observations on the balances shown on the Appropriation Statement covering 
the expenditure on account of [Dominion Lands, for the fiscal year ending 30th 
June, 1880. 

(a.) Over-expenditure : — 

The over-expenditure of $7,665.45 for surveys, staff, land agencies, &c, arose 
from the necessary advances made to Dominion Land Surveyors during 
the months of April, May and June, on account of surveys of the present 
fiscal year. The surveyors could not start without these advances, and 
if they had delayed until the 1st July, the object of the grant of $300,000 
would have been defeated. One-third part of the amount granted for 
surveys in any year, will always be required for advances to the 
surveyors before the 1st of July, as the surveying season commences in 
May. 

(c.) Under-expenditure : — 

The estimate of $13,600 for pamphlets, advertizing, &c, could only be 

approximate, and some of the accounts for these services were not 

presented until after the close of the fiscal year. 
(d.) Owing to the great distances of the respective Land Agencies and the 

want of postal communication, the pay-lists of the Land Guides were not 

received in time to make payments before the first of July, 
(e.) British Columbia — The payments were not made by this Department. 

LINDSAY EUSSELL, 
For Deputy Minister of the Interior, 
J. L. McDougall, Esq., 

Auditor-General. 



8—14 



210 



Appropriation Accounts for Fiscal Year ended 30th June, 1880 — Continued. 

DOMINION LANDS.— Continued. 

(a.) Summary of Expenditure for Surveys, Agencies, &c. 



Service. 



Survey of Lands $76,885 32 

do Limits 4,144 72 

Instruments purchased 2,646 87 



Salaries of Agents and Inspectors in 
Manitoba and North-West as per 
statement marked (ft) 23,257 42 

Salaries of Extra Clerks at Ottawa.... 3,664 95 
do do Winnipeg. 1,170 00 

Expenses Crown Timber Office. Winnipeg 

Travelling expenses, including removal of Agents. 
Expenses of offices, including rent, cleaning, im- 
provements, postages, telegrams, freight, &c 

Printing, Maps, &c * 

Expenses Board of Examiners 

Legal expenses ..,..».. 



Grant. 



Expendi- 
ture, 



Expenditure, 
compared with Grant. 



$ cts. 



Less than 
Granted. 



$ cts. 



83,676 91 



28,092 37 , 
3,882 65 ' 
3,847 28 

8,595 13 

4,658 53 

258 75 

780 54 



Total Grant ...j 126,126 71 



Total Expenditure 133,792 16 



Over-expended. 



More than 
Granted. 



$ cts. 



$ cts. 



(b.) Salaries of Agents and Inspectors in 

Territories. 



Manitoba and the North-West 



Donald Codd, Agent, 10 mos. at $2,400 

perannum $2,000 00 

Donald Codd, Agent, 2 mos. at $2,000 

perannum , «.. 333 33 

A. J. Belch, Clerk, 10 mos. at $1,600 

perannum b.. 1,333 33 

A. J. Belch, Clerk, 2 mos. at $1,400 

per annum 233 33 

Roger Goulet, Clerk, 12 months 



months, 
do . 



Arthur Nesbitt, Timber Inspector 
Geo. F. Newcomb do 12 

H. L. Labine, Clerk, 12 months) 

Alex. Jaffrey, do 12 do \ 

M. B. Wood, do 12 do J 
Augustus Mills, Land Agent, 12 months 
Geo. Newcomb, do 12 do 

Geo. Duck do 12 do 

Henry Landerkia do 12 do 

A. E. Fisher do 12 do J 

Henry Powell, Housekeeper, &c, 12 months 

James Anderson, Timber Inspector, 12 months..* 



h 



2,000 00 



}* 



800 00 



Carried forward. 



2,200 00 • 
2,900 00 

f 

I 

5,000 00 \ 

I 
720 00 



2,333 33 



1,566 
1,200 
1,200 
1,100 
1,100 
1,000 
1,000 

900 
1,200 
1,200 
1,000 
1,000 
1,000 

720 
1,200 



333 33 



166 66 



200 00 
200 00 



1,200 00 



211 

Appropriation Accounts for Fiscal Year ended 30th June, 1880 — Continued. 

DOMINION LANDS.— Continued. 

(b.) Salaries of Agents and Inspectors, &c. — Concluded. 



Service. 



Broueht forward. 



J. McP. Sutherland, Local Agent, 11§ months.../., 

Joseph Graham, Local Agent, 13 months, from 1st 

June, 1879 g 



Surveys Office. 

A, H. Whitcher, Inspector, 12 months ...h. 

Ckas. D. Richards, Draughtsman, 12 months, 
$3 per day *'.. 



Grant. 



$ cts. 



2,000 00 



Expendi- 
ture. 



$ cts. 



681 18 
758 33 

1,999 92 



Expenditure 
compared with Grant. 



Less than 
Granted. 



$ cts. 



More than 
Granted. 



$ cts. 



1,095 00 1,098 00 



Total Grant.,. I 19,715 00 

Total Expenditure,... 

Over-expended , 



23,257 42 



681 18 

758 33 



I 
08 j 

3 00 

08 j 3,542 50 

08 

i 3,542 42 



I certify that this account has been examined under my directions and 
is correct. 



Examined, 

John Gorman. 



J. L. McDOUaALL, 

Auditor- General, 



8— 14J 



212 



Department of the Interior. 

Ottawa, 26th November, 1880. 

Observations on the balances shewn on the Appropriation Statement covering 
the expenditure on account of Dominion Lands for the fiscal year ending 30th June, 

1880. 

********* 

Salaries of Agents, &c, in Manitoba and North- West Territory, 
a. Donald Codd's salary, by Order in Council of 14th November, 1874, was 

' b.' A. J. Belch's salary, by Order in Council of 14th January, 1878, was L $l,600. 
It was intended to reduce them to $2,000 and $1,400, but owing to the extra amot 
of labor in examining and taking evidence in Half Breed scrip claims, and in allotting 
the Half Breed lands, their pay was allowed at the former rates for ten months in 
the year. . . 

c and d. Augustus Mills and George Newcomb's salaries, by Order in Council of 
23rd January, 1875, were $1,200, and they were paid at that rate until the end of 
the first year. , 

e. James Anderson, Crown Timber Agent. His salary is $1,200, by Order 
Council of 24th July, 1879. '■■ 

f. J, M. P. Sutherland's salary is $700, by Order in Council of 24th July, 1879. 

g. Joseph Graham's salary by Order in Council of i4th August, 1879 
$700, payable from 1st June, 1879. 

h. A. H. Whitcher. The deficiency of eight cents arises from the monthly s pay- 
ments bring f of a cent short. 

I. Charles D. Richards. His pay is $3.00 a day, 1880 being leap year, he was 
correctly paid $1,098. 

Signed, 

LINDSAY RUSSELL, 

for Deputy Minister of the Interior. 



213 



Appropriation Accounts for Fiscal Year ended SOth June, 1880 — Continued. 
COLLECTION OF EEYENUE— Continued. 



MINOR REVENUES. 

Account of sums expended, compared with the sums granted, for the Year 
ended 30th June, 1880, showing the surplus or deficit upon each sub- 
head of Yote. 



Service. 


Grant. 


Expendi- 
ture. 


Expenditure 
compared with Grant. 


Less than 
Granted. 


More than 
Granted. 


Minor Revenue expenditure 


$ cts. 
10,000 00 


$ cts. 

1,563 53 

48 14 

766 60 

63 83 

2,442 10 

2,231 93 

278 42 


$ cts. 
5,047 55 


$ cts. 






Bill Stamps 






Ferries 












General 






Total Expenditure by Inland Revenue 
Department 






Ordnance Lands ».— 






Patent Fees 












Total Expenditure on account of Minor 
Revenues... , 


4,952 55 











I certify that this account has been examined under my directions and 
s correct. 

J. L. McDOUGALL, 

Auditor- General. 

Examined, 

F. Hayter. 



214 



Appropriation Accounts for Fiscal Year ended 30th June, 1880 — Continued 

VOTE— STATIONERY FOR STATIONERY OFFICE. 

Account of sums expended, compared with the sum granted, on account 
of Stationery, for the year ended 30th June, 1880, snowing the surplus 
or deficit upon each sub-head of Vote. 



Service. 



To purchase stationery a 

Governor General's Secretary's Office , 

Privy Council 

Justice ■ * 

Militia and Defence 

Secretary of State 

Interior , 

Finance 

Civil Service Board 

Superintendent of Insurance 

Inland Revenue ... 

Customs 

Post Office 

Agriculture >.... 

Marine and Fisheries 

Public Works 

Railways and Canals , 

Library of Parliament ..... 

Clerk of Crown in Chancery 

Charges of management 

Indian Affairs 

Generally.... 

Auditor-General 

Goods Issued, cash refunded to Receiver-General- 



Total. 



Grant. 



$ cts. 
13,000 00 



Inside 
Service. 



Outside 
Service. 



$ cts. 



$ cts. 



144 65 

290 83 

491 11 

1,340 66 

423 46 

1,614 59 

1,314 80 

16 88 

107 72 

727 64 

795 60 

2,037 81 

766 42 

816 28 

3,844 36 

2,219 94 

226 47 

9 73 



586 94 

"i'm'iii 



32,773 93 
1,645 65 



13,000 00 



574 35 
206 39 
375 79 



2,447 90 

3,263 95 

6,024 78 

166 55 

183 66 

637 78 

2,520 73 



367 41 
835 81 



Ex- 
penditure. 



* ct». 



25 08 



18,345 48 I 52.748 08 



71,093 6« 



A sum of $258.78 has been deposited to credit of Receiver-General, composed of the following 
items, viz ; — 

Refun s of Expenditure $ 25 08 

M. B. k J S. Perin, overcharge 2 15 

Waste cases sold 9 50 

Waste paper sold 222 05 

$258 78 

I certify that this account has been examined under my directions and 
is correct. 

J. L. McDOUaALL, 

Auditor- General. 
Examined, 

John B Simpson. 



215 



a. This Yote, although appearing in the Supply Bill as voted for stationery for the 
Stationery Office, does not cover either the stationery purchased or that distributed 
during the year. 

The Stationery Office was stocked when started under a Yote of $20,000. The 
issues made to the diffeient Departments were charged to their several contingencies, 
or other services, and credited to the Stationery Office. The credit entries have 
been taken as authority for purchases to an equal amount to supplement the station- 
ery stock, and, as the stock at the end of each financial year does not exceed in value 
the amount at the beigining, the Yote is not drawn upon for stationery purposes. 

I suggest the advisability of voting separately, under the head Miscellaneous, 
whatever sum may be thought necessary to keep up the stationery stock, as the Yote 
appears misleading in its present place, the inference being that the stationery pur- 
chased is covered by the Vote. 

J. L. McDOUGALL, 

Audi tor- General. 



216 



Appropriation Accounts for Fiscal Year ended 30tk June, 1880 — Concluded. 



Cullers' Annuities : — 

Paid under authority of Act 40 Vic, cap. 16. 



* Crown Seizures, Customs : — 

Amount paid during the year, including refund of Crown Seizures' Revenue. 



Crown Seizures, Excise : — 

Amount paid during the year. 



5,320 54 



18,421 80 



5,358 27 



* The expenditure on these two accounts, would seem to be, more properly, 
deductions from the revenue from these sources. 

I certify that these accounts have been examined under my directions 
and are correct. 

J. L. McDOUGALL, 

Auditor- General, 
Examined, 

John Gorman. 



ERRATA. 

The following misprints appear in the foregoing pages : — 

Page 11. Expenditure, Secretary of State, $34,989.96, should be $35,989.96. 
" 118. Compensation to Pensioners, $5,635.50, should be $5,635.60. 
" 126. D. S. Curry's Disbursements, $20,797.3*7, should be $20,797.35 
" 139. Public Buildings Generally, $12,624.07, should be $12,642.07. 



217 



Statement of Unprovided Items, balances of Appropriations on the 30th 
June, 1880, showing the amounts which then lapsed and those which 
were brought forward by Order in Council. 



Balances. 



Unprovided. 



Charges of Management. , 

Civil Government — 

Governor General's Office 

Privy Council Office 

Department of Justice » 

do do Penitentiary Branch , 

do Militia .,. 

do Secretary of State 

do Interior 

Auditor-General's Office 

Department of Finance 

Office of the Treasury Board 

Department of Inland Revenue..... 

do Customs , 

do Postmaster-General » 

do Agriculture — .... 

do Marine and Fisheries 

do Public Works 

Extension of Staff or other change 

Departmental Contingencies 

Stationery s 

Justice — 

Miscellaneous Justice 

Travelling expenses, Stipendiary Magistrates, North- West 

Territory 

Circuit Allowances, British Columbia 

do Manitoba ... 

Contingencies, <fec, Supreme and Exchequer Courts 

Maritime Court, Ontario, Contingencies 

do Quebec 

Dominion Police 

Penitentiaries — 

Kingston „., ,... 

St. Vincent de Paul , 

St. John, N.B .\.... 

Halifax, N.S $1,602 13 

Less— Dorchester 1,489 23 

Manitoba 

British Columbia 

Legislation — 

Senate Contingencies 

Library Staff and Contingencies 

Commons Contingencies 

Parliamentary Printing ., 

Printing, Binding, Ac, the Laws 

Clerk of the Crown in Chancery, Contingencies 

Miscellaneous Printing , 

Senate Hansard 

Criminal Laws 

Arts, Agriculture and Statistics — 

Public Archives 

Patent Record 

Criminal Statistics 

Census — 

Paris Exhibition 

Sydney, N.S. W., Exhibition.... , 

Ontario do 



% cts. 



Carried 

Forward to 

1880-81. 



$ cts. 



1,252 50 
129 74 



Lapsed. 



450 00 

3,530 26 

20 00 

553 95 



1,008 19 
24,014 80 



$ cts. 

3,456 19 

358 36 
791 49 
84 83 
124 97 
983 34 



920 83 
1,125 09 



955 00 



693 02 



70 00 
640 95 



186 24 
588 29 



13,000 00 


9,597 39 


2,908 54 
5,117 50 


429 40 

16 

379 20 


18,403 68 



1,825 00 



109 57 



2,500 00 



3,621 61 

771 65 

1,126 85 

23,377 49 



112 90 

135 81 

1,149 91 

4,404 30 

2,917 14 

5,418 38 

10,374 72 

2,417 37 

1,119 03 

1,011 69 



2,942 22 

15,271 88 

3,291 67 

7 92 



218 



Statement of Unprovided Items, balances of Appropriations, on the 30th 

June. 1880, &c. — Continued. 



Balances. 



Geological Survey ■ 

Observatories — 

Quebec 

New Brunswick . 

.Immigration and Quarantine , 

Assisting immigration 

To recoup New Brunswick 

Pensions — 

New Militia 

Veterans, 1812-15 , 

Compensation in lieu of land 

Quarterly 

Marine Hospitals — 

Marine and Immigrant Hospital, Quebec. 

Quebec 

Nova Scotia 

New Brunswick 

British Columbia 

Prince Edward Island 



Unprovided. 



Carried 

Forward to 

1880-81. 



Lapsed. 



% cts. 



cts. 



6,377 97 

9,179 63 

10,000 00 



Board of Trade, London. 



282 68 



Shipwrecked Mariners, &c .. I 

Militia — 

Military Branch and District Staff , ! 

Brigade-Majors , ' 

Drill Instruction' 

Ammunition ") 

Clothing v 

Military Stores • J 

Public Armouries.. 

Drill Pay 

Contingencies 

Drill Sheds and Rifle Ranges 

Ordnance Properties » 

Military College 

Military Schools 

Garrison Artillery, &c 

Guard at Rideau Hail 

Ordnance and Improved Fire-arms 

Palliser Guns... 

Militia in aid of Civil Power * 

Special Force, North- West Territories « 

Public Works, Capital— 
Intercolonial Railway : 

Repairing and relaying with steel rails Riviere du Loup 
Section.. 

Box and Flat Cars 

Completion of line. 

Deep-water terminus at St. John 

Halifax Extension * 

Nut locks „ 

Prince Edward Island Railway 

Pacific Railway : 

Canada Central Extension Subsidy 

Georgian Bay Branch 

Fort William to English River 

English River t-- Eagle River 

Eagle River to K< ewatin, Rat Portage. 

Rat Portage to Selkirk, Red River 



5,324 63 



258 47 



11,500 00 



1,664 02 



564 04 

238,360 53 

5,068 33 

5,454 35 

7,202 17 
3,460 18 

370,506 00 

789,069 48 

24 567 25 

28,471 02 

506.466 26 



$ cts. 
84 

172 28 

173 21 



126 60 
4,440 00 
1,364 40 

334 07 

8 78 

1,493 54 

4,882 34 

1,799 01 

993 21 

626 35 

6,748 2J 

262 54 

1,305 73 

4 79 



22 71 

2,075 41 

113 78 

8,747 92 

366 49 

929 62 

10,143 23 

57 77 

2,028 78 

20,000 00 

1,302 30 



219 



Statement of Unprovided Items, balances of Appropriations, on the 30th 

June, 1880, &c. — Continued, 



Balances. 



Public Works, Capital — Continued. 
Pacific Railway : 

Engine House at Selkirk 

Pembina Branch 

Station Houses and Water Supply 

British Columbia 

Telegraph Line and Roadway 

Surveys 

West of Red River, including Bridge, &c ... 

Boiling Stock.. 

Canals : 

Lachine 

Cornwall 

St. Lawrence ... .... 

Welland 

Ste Anne's Lock and Canal 

Carillon Lock and Canal 

Grenville , 

Culbute 

Rideau , 

St. Peter's ... 

Miscellaneous 

Public Buildings, Ottawa — 

Grounds 

Western Block 

Public Works, Consolidated Fund — 

Improvement of Rivers 

Chains and Anchors, St. Lawrence.. 

Neebish Rapids „ 

Removing Rock, Victoria, B.C 

Assmiboine River... , , , 

Public Buildings, Ontario — 

Drill Shed, Ottawa. 

Post Office, Hamilton . 

do and Custom House, Windsor , 

Public Offices, Brantford , 

Military College and Fortifications, Kingston. 

Parliament Buildings, Damage by Fire , 

do Ventilation 

do Telephonic service 

Geological Museum 

Public Buildings, Quebec — 

Fortifications, Quebec and Levis , 

Durham Terrace Extension. 

Post Office and Custom House, St. Johns 

Examining Warehouse, Montreal 

New Brunswick — 

Custom House, St. John 

Savings Bank, St. John 



Unprovided, 



Carried 
Forward to 

.1880-81. 



$ cts. $ cts. 



289 27 
2,094 73 



380 40 



48,419 05 
547,658 72 
113,422 73 

24,026 32 
383,805 00 

82,418 23 

781,130 26 
30,545 05 
70,785 44 

747,075 25 
46,945 32 
96,783 31 

121,702 42 
3,502 64 



46,579 46 
9,172 35 

2,242 57 



do Fredericton 

Nova Scotia- 
Marine Hospital, Lunenburg 

Quarantine Hospital, Sydney, C.B..... 

>'orth-West Territories- 
Public Buildings 

British Columbia- 
Public Buildings, Repairs 

Custom House and Storehouse Wharf, Victoria. 



129 07 
11 63 



2 10 



784 09 



254 28 

5,398 65 

50 69 

7,820 75 

37 

47 95 
1,500 00 



414 54 
1,025 59 

2,500 00 
28,571 83 



51 99 



478 08 



12,913 


60 


4,608 


67 


8,626 87 


3,700 


91 


2,641 


12 


458 


36 


2,000 00 


6,262 


i 
08 


4,564 


15 


4,958 00 



Lapsed. 



$ cts. 



7,809 Iff 
1,584 74 



6,621 88 



5,320 00 



3,967 11 



3,578 46 



220 



Statement of Unprovided Items, balances of Appropriations, on the 30th 

Jnne, 1880, &c. — Continued. 



Balances. 



Penitentiaries — 

General Penitentiary, Dorchester 

St. Vincent de Paul ,.., 

Manitob-, Drains, &c , 

do Fencing 

Kingston 

British Columbia , 

Manitoba and British Columbia, Heating , 

Babeock Fire Extinguishers , 

Public Buildings Generally « , 

Rents, Repairs, §c 

Harbours and Breakwaters — 

Ontario 

Quebec ,... , 

New Brunswick 

Nova Scotia 

Prince Edward Island 

General Repairs, Maritime Provinces 

Slides and Booms 

Dredging 

Miscellaneo us — 

Miscellaneous Works, Surveys and Inspections, Arbitra- 
tions and Awards, Land and Cable Telegraph Lines ... 

Relief to Fishermen, Labrador 

Ocean and River Service — 

Dominion Steamers 

Mail Subsides— 

Lakes Huron and Superior 

Canada, West Indies and Brazil 

Examination of Masters and Mates 

Life Boats, Rewards Saving Life, &c 

Investigation of Wrecks, Ac. 

Registration of Shipping • 

Water Police, Montreal 

River Police, Quebec 

Lighthouses and Coast Service — 

Salaries and Allowances of Lighthouse Keepers 

Maintenance and Repairs of Lighthouses 

Construction of Lighthouses and Fog-alarms 

Fisheries — 

Salaries and Disbursements 

Fish-breeding 

Fishery Protection 

Steamboat Inspection 

Insurance Inspection 

Mounted Police 

Indians — 

Nova Scotia 

New Brunswick 

British Columbiu 

Manitoba, Treaties. 



Unprovided. 



Carried 
Forward to 

1880-81. 



cts. 



411 25 



18 00 



Lapsed. 



3 43 



41 06 
94 48 



109 61 



do 
do 
do 
do 
do 
do 
do 
do 



Agricultural Implements, etc. 

Provisions 

Clothing 

School Teachers 

Surveys 

Manitoba Superintendency 

Sioux 

Instructors in Agriculture 



62 02 



16,190 22 
122 27 



4,131 28 
33,231 59 



cts. 



25,331 36 
5,032 41 

2,000 00 
5,993 07 
5,632 00 
1,557 62 

2,357 93 
11,761 03 

2,183 43 

295 00 

22 78 

1,447 17 

5,113 29 

5,357 43 

3,627 55 

208 85 



19,547 27 
437 24 



81 57 



9,367 22 
"7,192*36" 



$ Cts. 
1,326 71 

2,983 70 



210 00 
1,063 71 
8,259 1§ 



18,930 08 

9*0 00 
37,500 00 

736 85 
393 27 
242 25 



5,876 94 
42,512 12 
16.831 73 



1,119 92 

1,835 66 

448 27 

1,044 88 



14 



8,150 55 



3,026 68 
1,383 14 



221 



Statement of Unprovided Items balances of Appropriations, on the 30th 

June, 1380, &c — Continued. 



Balances. 



Miscellaneous — 

" Canada Gazette " , 

Unforeseen Expenses 

Professional Services, Justice Armour 

Army and Navy Commutation 

North-West Territories 

Keewatin 

Canada Temperance Act 

Refund of Superannuation to Deputy Inspectors of Weights 
and Measures 

Trade Mission, Sir A. T. Gait 

Parliamentary Companions..- 

Customs — 

Board of Experts 

Excise 

Weights and Measures — 

Salaries of Weights and Measures Inspectors 

do Gas Inspectors 

Rent, etc 

Culling Timber. 

Inspection of Siaples , 

Adulteration of Fool , 

Public Works Revenue — 

Collection of Canal Tolls 

do Slide and Boom Dues 

Maintenance and Repairs of Canals 

do do of Harbours and Slides 

Telegraph Line?, B.C 

do P.EI , 

Agent, British Columbia , 

Intercolonial Railway 

do Windsor Branch 

Prince Edward Island ....... 

Pacific Railway 

Post Office 



Unprovided. 



$ cts. 



Carried 

Forward to 

1880-81. 



$ cts. 



700 00 



Lapsed. 



$ cts. 



705 28 

27,824 49 

2,000 00 

9,906 66 

11,572 85 

3,138 50 

771 60 



890 08 



6,500 60 



4,955 09 



19,176 63 



9,291 16 
200 13 



5,741 95 



Dominion Lands. 
Minor Revenues .. 



Total 



5,460 65 



28,892 01 



2,217 21 

421 70 

53 34 

1,181 15 

151,970 29 

5,473 01 

65,359 45 



793 97 



28,168 65 
2,033 06 
1,112 63 

704 19 
19,911 10 



3,328 95 



132,225 20 5,873,903 41 



5,047 55 
501,125 91 



J. L. McDOUaALL, 

Auditor- General. 



James Patterson, 

Assistant Auditor. 



222 



Expenditure of 18*79'-80, 



Estimates 

under 

Statute. 



[Supplement- 
Estimates ary 
1879-'80. ! Estimates 
1879-'80. 



$ cts. 

7,002,515 69 

170,907 38 1 

20,000 00 



217,266 66 
558,070 00 



$ cts. 
65,600 00 



61,718 83 

119,000 00 

6,600 00 

126,533 33 



$ cts. 



657,675 00 

40,785 00 

12,000 00 

283,908 31 

283,018 00 

96,400 00 

25,200 00 

178,616 00 
69.000 00 : 
48.16J oo: 



Balances 

from 
1878-'79. 



$ cts. 



Transfer 

from other 

Service. 



Total 
Estimates. 



Service. 



$ cts. 



cts. 



236,507 
20,000 



, ! j 1,161,640 

31,891 66 ! 886,773 



300 00 

747 25| 

5,501 09 

11,426 31 



25,000 00 



24,359 96 



11,000 00.' 19 145 95 
1,200 00 



700,200 00 

317,040 00 

82,700 00 

467,443 00 



13,690 00 
4,000 00 6,000 00 

67,500 00 



7,002,515 69 Interest on Public Debt 

30 Charges of Management 

07 Premiums, Discount and Ex- 
change 

22'Sinking Fund 

30 Civil Government 

05 Administration of Justice... 



22,126 16 



25,020 00 

325 00 

3,315 52 

8,000 00 16,081 97 



3,421,585 90, 



98?-, 780 00 



3,800 00. 103,000 00 
484,523 00 
117,300 00 
308,900 00 



6,098,257 77 



717,069 00 

221,740 00 

72,300 00, 

3,000 00 

10,000 00 

1,761,600 00 

2,440,165 00 

10,000 00 



269,819 00 

139,228 07 

185,462 00 

29,509 01 

25,000 00 



18,233 96 
2,500 00 
3,500 00 



52,874 34 



2,015,000 00 



6,910,000 00 
4,040,000 00 



19,320,064 63 23,612,455 31 



60,000 00 
102,400 00 



288,000 00 
20,000 00 

220,000 00 
10,289 67 



234,678 20 



1,713,346 55 



53,906 62 



188,495 00 



17,948 38 



17,948 38 



599,155 

12,747 

289,409 

639,613 

96,400 

74,559 

208,761 
79,200 
112.881 
119,080 
753,946 
443,898 
86,015 
491,524 

13,690 

10,000 

67,500 

3,421,585 

1,304,973 

246,028 
669,985 
147,009 
333,900 



735,302 

224,240 

75,800 

3,000 

10,000 

1,821,600 

2,542,575 

10,000 

6,098, V57 
2,303,000 

20,000 
7,130,000 
4,104,196 

17,948 



21 Dominion Police 

31 Penite?itiaries 

10 Legislation 

06 Geological Survey and Ob- 
| servatories 

95 Arts, Agriculture, &c, in- 
j eluding Census 

90 Immigration & Quarantine 

G3JMarine Hospitals 

80|Perisions ... 

00 Superannuation 

16^ Militia 

32 'Ocean and Hiver Service 

5 i 'Fisheries 



97 



and Coast 



Lighthouses 

Service 

Steamboat Inspection 

Insurance Inspection 

00 Culling Timber 

90 Subsidies to Provinces 

34 Public Works and Buildings, 

i Consolidated Fund... 

07 Miscellaneous 

00 Indian Grants ■ 

01 Dominion Lands 

00 Mounted Police 



i Charges on Revenue — 

86 Customs 

00 Excise 

00 Weights and Measures. 

00 Inspection of Staples... 

00 Adulteration of Food., 

00 Post Office 

00 Public Works 

00 Minor Revenues 



77 Redemption of Debt 

00 Intercolonial Railwav.. 

00 P. E. I. Railway .*... 

00 Pacific Railway. 

29 "* 
38 



234,678 20 



44,850,809 87 



Public Works — Capital 

Ontario and Quebec Special 
Account 

Unprovided Items, 1878-'79.. 



* This amount is the expenditure by the Departments of Customs and Inland Revenue on account 
of Crown Seizures not estimated for. 

James Patterson, 

Assistant Auditor. 



223 



Compared with Estimates. 




1 

Expendi- 1 
ture. 


Amounts 

curried to 

1880- ; 81. 


Transfer 
to other 
Service. 


Balances 
Lapsed. 


Unprovided 
Items. ' 


Expenditn 
Stat 

Less than 
Estimated. 


1 
re under 

jte. 

1 
More than 
Estimated. 


Total 
Estimate. 


$ cts. 

7,773,863 75 
245,731 40 


$ cts. 

: 

! 


$ cts. 


% cts. 
"'"3, 456*19 


% cts. 


% cts. 


% cts. 

771,353 06! 
12,630 21 

23,354 09 

54,167 69 

12 85 


% cts. 

7,002,515 69 
236 207 38 


43,354 09 

1,215,807 S6 

898,605 16 

574,311 41 

l'\368 05 


...J 






20,000 00 




.;.. 






1,161,640 27 




10,036 93 
18,052 99 
379 20 
19,802 30 
26,962 63 

346 33 

21,514 69 

""15*451*46 

6,264 97 


30,959 44 
710 95 


103 53 
7,501 55 


886,773 32 
599,155 00 








12,747 25 


270,381 54 






774 83 
1,725 00 




*..,. 


289,409 31 
639,613 11 

96,400 00 

74,359 96 


598,105 16 
96 053 67 


2,500 00 

28,897 60 
25,557 60 




13 870 32 










25,068 24 
183,204 35 

55,031 23 
102,888 95 
127,792 22 
690.018 93 
385,334 86 

86,162 55 

426,304 18 
11,854 34 


109 57 

"'282*68 




810 00 









208,761 95 

70,200 00 

112,881 83 






3,72**7 91 






' 


8,792 22 


119,000 00 


16,824 63 




47,361 07 

58,702 45 

1,119 92 

62,220 79 

1,835 66 

448 27 

28,168 65 


228 47 

138 97 

1,266 92 






753,946 16 
443,898 33 




01 








86,015 52 






492,524 97 
13,690 00 






I 




9,551 73 

44,651 89 

3,430,846 31 

1,051,926 87 
183,718 53 
694,512 72 






i 




10,000 00 






1 


5,330 54 
9,260 41 


67,500 00 







1 


3,421,574 90 

1,304,973 34 
246,028 07 




809 08 


62,419 38 
8 14 


700 00 


1 


299 92 


29.201 52 




| 53,737 38 
703 97 




670,985 00 


147.802 98 








147,009 01 


332,855 12 

716,126 23 
219,284 91 






1,044 88 
19,176 63 






333,900 00 

735,302 86 

224,240 00 

1 75,800 00 




i 







1 

L. 





4,955 09 
5,741 95 








60,566 76 
966 94 




9,491 29 
2,033 06 
1,112 63 
3,328 95 
20,615 29 
5,047 56 


i 






!"::::::::::::::::i::::::::::::::::;: 




3,000 00 


8,887 37 
1,818,271 05 
2,329,626 22 


::::::::::::::::x::::::::::::: 


! 1 


10,000 00 




i::::::.:::::::.:::!::::::::::::::::::i.:.:-:::::::::.. 


1,821,000 6§ 


226,676 15 




1 34,352 66 


'"* 23*760 *07 

770,324 52 


2,542,566 00 


28,732 52 

6,868,582 29 
2,048,014 60 
16,539 82 
4,044,522 72 
2,132.096 84 








10,000 00 


! 






6,098,257 77 
2,303,000 00 


256,649 42 

3,460 18 

3,087,861 28 

1,956,464 07 






1,664 02 




1 








20,000 00 
7,130,000 00 


I 




2,384 00 
380 40 






1 


16,015 78 




1 


4,104,196 29 

17,948 38 
234,678 20 


17,948 38 








234,678 20 


























40,262,958 04 


5,873,903 41 




501,125 91 


132,225 20 


25,203 30 


1,680,155 59 


44,850,809 87 





J. L. McDOUaALL, 

Auditor- General. 



225 



AD INTERIM REPORT. 

Finance Department, 

Ottawa, 8th May, 1880. 

Sir, — I have the honor u> report that, during my recent visit to the Maritime 
Provinces, I completed, in the usual manner, in the G-oneral Offices at Moncton, the 
audit of the accounts of the Intercolonial Railway for the eight months of the current 
fiscal year ending 29th Februarv last, that being the latest date up to which the 
books were ready for examination — or complete returns have as yet reached this 
Department. 

The enclosed balance sheet of the books on the 29th February shows that up to 
that date there had accrued the following expenditures, chargeable to the Parliamen- 
tary appropriations : — 

On capital account $ 176,758 75 

For working expenses 1,026,358 55 

$1,203,117 30 

On the 30th June, 1879, the stock of general stores on 

hand, including old materials, was valued at , $ 243,758 10 

On the 29th February last it only amounted to 109,004 78 

Decrease during 8 months $134,753 32 

On the 29th February, the open accounts stood as under : — 

Debit balances $ 286,789 70 

Credit do 28,121 09 

Net balances outstanding $258,668 61 

On the 30th June, 1879, the net balances were 144,718 65 

Increase during 8 months < $113,949 9i 

This increase is accounted for as follows : — 

Total cheques issued at Moncton, 1st July, 1879, to 

29th February, 1880, (less back charges) $1,193,325 66 

Add — Excess of stores issued over purchases during 

the same period „ 134,753 32 

$1,328,078 98 
Of which charged to capital and working expenses as 

already shown 1,203,117 30 



$ 124,9dl 68 
Less Difference between the gross amounts 
deposited to credit of the Receiver- 
General at Moncton, from 1st July, 
1879, to 29th February, 1880, (less 

back charges), say ...I $ 950,489 72 

And the gross revenue accrued during 

the same period 932,478 00 

11,021 72 



Net increase in open accounts as already shown. $113,9,i9 96 
8-15 



226 



It will be observed that in the accompanying balance sheet the debit balance of 
the open accounts have been classified as follows: — 

Good debts $ 236,400 91 

Bad 8,535 26 

Doubtful 30,716 56 

To be transferred to Dominion ledger, Rails loan 

account li,136 97 



$286,789 70 



The greater portion of good debts are balances of running accounts, which, I am 
informed, cannot be conveniently dispensed with. Steps should I think be taken to 
recover, if possible, the doubtful debts, and authority given to relieve the Railway 
books of the debts known to be hopelessly bad, by having them written off to debit 
of Consolidated Fund. 

I would further recommend that some machinery be devised under which the 
Railway Accountant may be promptlv instructed to enter through his books any ex- 
penditures that it may be deemed necessary to make at Ottawa. I may here mention 
that the $1,500,000 paid the Grand Trunk Railway, and $3,535 paid under special 
warrant, as well as the cost of steel rails actually delivered and used on the railway 
during the past season, have not, as yet, been advised or passed through the Railway 
books at Moncton. 

Amongst the open accounts are (1), a capital suspense account amounting to 
$8,763.37, and (2), a suspense account amounting to $1,624.51, of both of which! beg 
to append details, as they both include items which, in my opinion, ought to be 
otherwise disposed of under proper authority. 

I may explain that the $1,000 is an advance to Mr. Foot, the accountant, to 
enable him to meet pressing petty disbursements which are subsequently covered by 
the usual Departmental cheque from week to week. 

The account with SS. " City of St. John" includes the $10,000 subsidy paid 
through the Railway Department for service between Campbellton and Gaspe during 
last season, to recoup which a cheque should issue here, chargeable to " Ocean and 
River Steam Service." 

With the exception of the items to which I have referred, I am pleased to report 
that the books are kept in the most correct manner, and that the entries in the 
General Offices and branches were found in perfect accord with each other as well as 
with the general returns received at Ottawa from month to month up to the end of 
February last. 

I have the honor to be, Sir, 

Your most obedient servant, t 

THOMAS D. TIMS, 

Financial Inspector, 

J. L. McDougall, Esq., 

Auditor-General, 
Ottawa. 

My inspection at Charlottetown has been unavoidably deferred until after the 
opening of navigation with Prince Edward Island. 

T. D. T. 






227 



B. 

Intercolonial Railway. 

Expenditure charged to Capital Suspense, 1st July, 1879, to 29th February, 1880. 

Halifax Extension. 

Car shops, Richmond $1,385 00 

Extension of freight sheds and cattle pens 3,279 02 

Expenses in re case of W. D. O'Brien 371 59 

Labor and materials fiting up coal drops, New Richmond 

wharf 401 44 

$5,437 05 

Completion. 

Salary of T. C. Duplessis for July, Aug. Sept. and Oct, 

1879 $533 32 

Law expenses, including $100 paid Z. A. Lash, Deputy- 
Minister of Justice 772 91 

Award to Lepage & Sylvain 440 00 

Land damages andawards . 798 88 

Petty claims 781 11 

3,326 32 



Total capital suspense 29th February, 1880 $8,763 37 

THOMAS D. TIMS, 

Financial Inspector. 
Finance Department, 

Ottawa, 8th May, 1880. 

Capital Account. 

Intercolonial Railway, Extension into Halifax, 1879-80. 

The following amounts are paid up to 31st December, 1879 : — 

Rhodes & Curry, contractors for freight and cattle sheds $1,870 50 

Labour, &c., for freight and cattle sheds 181 45 

Labour and materials for sidings . . 1,036 34 

Jordan & Fidler, Contractors for car shop 1,327 00 

J. McLarnan, law fees, W. D. O'Brien suit 371 59 

$4,786 88 
COLLINGWOOD SCHREIBER. 

Capital Account. 

Intercolonial Railway, Construction Account, 1879-80. 

Amounts paid to 31st December, 1879 : — 

Mr. Duplessis' salary , $533 32 

Land claims and damages 565 29 

A. E. Gagnon, travelling expenses 139 71 

Binding plans of right of way 58 56 

Legal expenses in Milner case 559 00 

Timber account 88 95 

Labour, old account 40 00 

$1,984 83 
COLLINGWOOD SCHREIBER. 



8— 15J 



228 



0. 

INTERCOLONIAL RAILWAY. 

Suspense Account, 29th February, 1880. 

Remarks. 

Thomas Foot $1,000 00 To meet petty disbursements. 

Mechanical Department , ....... 83 68) 

John J. Trites 121 00 f Will disappear in March. 

Stations 86 50) 

A. W. Greenfield 8 33^ 

L.K.Jones 16 67 /vft > f t> -i -r. 

Thomas Cross 150 00 I 0fficers of f R , a l^ a J T De P ai ^ 

L. K.Jones 100 00 J ment at Ottawa. 

A. W. Greenfield 58 33 J 

$ 1,624 51 

THOMAS D. TIMS, 

Financial Inspector. 
Finance Department, 

Ottawa, 8th May, 1880. 

Audit Office, 16th September, 1880. 

Sir, — With reference to our conversatien of yesterday on the Interco 
Railway accounts, I would ask your special attention to the following : — 

1st. The verification of the reported balance of stock. 

2nd. An examination of the open accounts for the purpose of providing me with 
a statement of their value. 

3rd. To the Rails loan account with a view of giving the probable value of 
that account. 

Mr. Patterson, of this office, has seen the Accountant of the Department of 
Militia and the Post Office authorities. 

Mr. Macpherson thinks that the claim against his Department is not correct, 
and the Deputy Postmaster General says that there should be nothing against the 
Post Office. The acting Minister of Railways has undertaken to see to the transfer- 
ence from the open accounts of the $34,130.83 against the Pacific Railway. 

It is quite possible that a portion, if not all, of the apparent disagreements with 
the Militia and Post Office Departments may be removed by consideration of the 
fact that although the accounts accrued in 18*79-80, they were paid in 1880-81. 

I am desirous before passing the entries to close 1879-80, to know the real value 
of the open accounts which originated in 1879-80, so as to credit expenditure with 
only that portion of them. The same remark applies to the Rails loan account. 

I should like you to urge upon Mr. Pottinger the stoppage of the system of 
giving credit to outsiders. I see it is convenient to have open accounts with the 
Departments until settlement can be made, and that there must be a certain amount 
of money each day in the hands of the Station Master, but I cannot see why traders 
having goods carried over the railway should receive credit for freight whether they 
have accounts against the railway or not. Perhaps you can examine the system of 
returning monies from the stations to the head offices, and whether there are any 
amounts beyond the daily receipts in the hands of the Station Masters. 

Please suggest the mode of writing off the portion of the open accounts accrued 
before 1879-80, which is worthless. 

It would be unfair to charge it against the revenue of 1879-80, but it was 
credited to revenue as it arose, and it would seem logical to deduct it from revenue, 
since it has not been realized. 

You will, of course, understand that I shall be glad to have the fullest information 
on the many points not taken up in this letter, which will occur to yourself in the 



229 



course of your examination of the accounts at Moncton, including the classification 
ofreceipts as suggested by 'you, and the care which may have been taken by the 
officers at Moncton to charge each item of expenditure to its proper head of 
appropriation. 

I shall be glad to have you report at as early a day as possible. 

I have the honor to be, Sir, 

Your obedient servant, 

J. L. McDOUGALL, 

Auditor- General. 
T. D. Tims. Esq., 

Financial Inspector. 

Finance Department, 

Ottawa, 23rd October, 1880. 

Sir, — I have the honor to report that, as circumstances permitted, I effected from 
time to time during the past year, in the usual manner in my office at Ottawa, as 
well as in the general offices of the railways operated by the Dominion Government, 
a thorough audit and examination of the fiscal transactions of the Intercolonial 
Kailway, of the Prince Edward Island Railway, and of the Pembina Branch of the 
Canadian Pacific Railway, respectively, for the fiscal year ended 30th June, 1880, and 
that I found all details in the general offices at Monction, Charlottetown, and 
Winnipeg, correct and in accord with the returns transmitted to me from those 
points for that period. 

Appended will be found the following condensed statements of the last year's 
transactions of the several lines, respectively : — 

A.— intercolonial railway. 

No. 1. Summary of expenditures. 

2. Summary ofreceipts. 

3. Summary of cash transactions. 

4. Summary of stores account. 

5. Open accounts. 

6. Balance sheet, 30th June, 1880. 
Appropriation accounts. 

B. — PRINCE EDWARD ISLAND RAILWAY. 

*7. Summary of expenditures. 

b. Summary of receipts. 

9. Summary of cash transactions. 

10. Summary of stores account. 

11. Open accounts. 

12. Balance sheet, 30th June, 1880. 
Appropriation accounts. 

C. — CANADIAN PACIFIC RAILWAY. 

13. Summary of expenditures. 

14. Summary of receipts. 

15. Summary of cash transactions. 

16. Summary of stores account. 
1*7. Open accounts. 

16. Balance sheet, 30th June, 1880. 
Appropriation accounts. 
The transfer of the Pembina Branch of the Canadian Pacific Railway to Govern- 
ment having been effected on the 10th February last, the statements now appended 
only include the transactions between that date and the 30th June, 1880. 



530 



1. — INTERCOLONIAL RAILWAY. 

Since the 1st August, 1879, the mileage of the Intel-colonial Eailway has been 
increased from 714 miles to 840 miles, by the transfer to the Dominion Government 
of the liaes between Riviere du Loup and Hadlow Cove opposite Quebec. 

Capital Expenditure. 

The outlays last year were : 

For purchase of .Riviere du Loup Branch $1,500,000 00 

Relaying « « with steel rails, &c. 389,575 43 

1,889,575 43 

Deep Water Terminus, St. John 94,545 65 

Nut Locks 32,797 83 

Miscellaneous 31,095 69 

$2,048,014 60 
Outlay up to30th June, 1879. 36,317,705 04 

Total cost and equipment up to 30th June, 1880 38,365,719 64 

I deem it proper to mention here that it is impossible for me to exercise any 
supervision over the classification of expenditures in the railway books. This can 
only be done correctly by the ongineers and other officers in charge of the outlays on 
the spot. 

It will be noticed on reference to the accompanying statements, that the appro- 
priation for Halifax extension has been exceeded to the extent of $1,664.02. The 
General Superintendent informs me the work was required for the traffic, and 
was effected under authority from Ottawa. 

Working Expenses. 

In 1878-79 the working expenses for 714 miles of railway cost. $2,010, 183 22 
In 1879-80 the working expenses for 840 miles were 1,603,429 71 

Decrease in 1873-80 $406,753 51 

Revenue. 

In 1878-79 the net revenue accrued amounted to $1,294,099 69 

In 1879-80 the net revenue accrued amounted to 1,506,298 48 

Increase in 1879-80 $ 212,198 79 

Stores. 

On the 30th June, 1879, the value of the stores on hand was... $243,758 10 
On the 30th June, 1880, the value of the stores on hand was... 163,889 03 

Reduction in stock in 1879-80 $79,869 07 

Open Accounts. 

The accompanying balance sheet of the railway books, on the 30th June, 1880, 
shows that the net balances of unsettled accounts outstanding at that date 
were $179,103 11 

On the 30th June, 1879, the balances were 144,718 65 

Increase during past year $34,384 46 



231 



T deem it my duty to call attention to the very large and increasing number of 
running accounts, some of them of old standing, which I find in the railway accounts 
received from month to month. Although I am assured that many running accounts 
kept in the railway books are unavoidable, T am, nevertheless, of opinion that a more 
rigid system of exacting cash settlements for freight on delivery should be adopted, 
and that in all cases where running accounts are authorized, they should be adjusted 
and paid at least once a month. 

I am now preparing, and will shortly submitfor your information, a statement of 
all outstanding balances, with full explanations as to the exact position of every 
account, with the view, if possible, of placing this branch of the railway business 
upon a better footing. 

2. — PRINCE EDWARD ISLAND RAILWAY. 

Capital Expenditure 

The expenditure ot last year for extension to Souris, and for 

wharf, station buildings, &c, amounted to $ 16,539 82 

Outlays up to 30th June, 1879, were 3,450,048 75 

Cost and equipment to 30th June, 1880 $3,466,588 51 

Working Expenses. 

For 1878-9 were $223,313 12 

For 1879-80 164,640 55 

Eeduction in 1879-80 $58,672 57 

Revenues. 

For 1878-9 were $125,855 91 

For 1879-80 113,851 11 

Decrease in 1879-80 $12,004 80 

Stores. 

On the 30th June, 1879, the stores on hand were valued at $46,415 59 

On 30th June, 1880, they represented a value of. 70,617 99 

Increase in 1879-80.... $24,202 40 



Open Accounts. 

The balance sheet on the 30th June last, it will be noticed, includes a balance at 
credit of a " New locomotive suspense account" opened for the purpose of spreading over 
the whole of last year the cost of two new locomotives ordered for delivery during 
the vear, but still undelivered or unpaid for. They are now almost completed, and 
their cost will be charged in the accounts for 1880-81 to open accounts. 

For the reasons just given the P. E. Island Eailway balance sheet shows, on the 
30th June, 1880, a net credit balance of $14,032.18, against $5,315.95 net debit balance 
outstanding on the 30th June, 1879. 

3. — CANADIAN PACIFIC RAILWAY. 

The Pembina brarch of the Canadian Pacific Railway remained in the hands of 
he contractors until the 10th February last, when the management was assumed by 



232 



Government. The accounts now submitted, therefore, only embrace the transactions 
between that date and the 30th June last. 

Prior to the 10th February, the contractors were bound to account to Government 
for a portion of the earnings. As none of the accounts have ever passed through my 
hands, I am unable to state the exact amount collected by Government under the 
agreement in question. 

The net revenue accrued from the 10th February to 30th June, 

1880, amounted to $104,975 69 

The net working expenses during the same period were 78,892 01 



Excess of earnings $26,083 68 



It will be noticed that amongst the open accounts there appears, under the head 
of " stations," a balance of $36,007.20. During my recent examination of the accounts 
at Winnipeg, I found that the balance included over 820,000, chargeable to construc- 
tion service for freight of material already delivered. T endeavored, before my 
departure from Winnipeg and since my return to Ottawa, to have these accounts 
adjusted and settled, but found that the Chief Engineer could not authorize the 
necessary entries to be made in settlement of these accounts as suggested by me, 
without further communication with the engineers in charge of the works in Manitoba. 

I further append statements of the Windsor branch (Appendix D) to the 30th 
June last, by which it will be noticed that the one-third earnings, payable by the 
Windsor and Annapolis Eailway under the present agreement, amounted on the 30th 
June last, to $14,011 97 

Against which there was an outlay for maintenance of 4,526 99 

Excess of earnings , $9,484 98 

I have the honor to be, Sir, 

Your obedient servant, 

THOMAS D. TIMS, 

Financial Inspector. 
J. L. McDougall, Esq., 

Auditor-General, Ottawa. 



233 



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243 



The following is a comparative summary of the working expenses and revenues 
of the several lines operated by the Dominion Government during the years 1879 and 
1880:— 

Earnings, Working Expenses, Excess of 

1879. 1879. Expenses, 

1879. 

Intercolonial Eailway.... $1,294,099 69 $2,010,183 22 $716,083 53 
P. E. Island Eailway 125,855 91 223,313 12 97,457 21 



$1,419,955 60 $2,233,496 34 $813,540 74 



Excess of 
1880. 1880. 1880. Revenues, 

1880. 



Intercolonial Eailway.... $1,506,298 48 $1,603,429 71 $97,131 23 

P. E. island Eailway 118,851 11 164,'>'40 55 50,789 44 

C. P. Eailway 104,975 69 78,892 01 $26,083 68 

Windsor Branch 14,011 97 4,526 99 9,484 98 



$147,920 67 $35,568 66 
Less 35,568 66 



$1,739,137 25 $1,851,489 26 $112,352 01 



Increase in 1880 $319,181 65 

Decrease in 1880 $382,007 08 

The foregoing figures, it will be noticed, show : — 

1. That whilst, on the one hand, the gross expenses of operating 

the Dominion Eailway s exceeded the net earnings in 1878-7 

to the Extent of. , $813,540 74 

The corresponding excess in 1879-80 amounted to only 112,352 01 

Leaving a difference in favor of 1879-80 of. $701,188 73 

2. On the other hand, the excess of revenue accrued in 1879-80 

over the year 1878-9 amounted to $319,181 65 

The operating expenses in 1879-80 were less than 1878-9 by the 

sumof. 382,007 08 



Net gainin 1879-80, as before shown $701,188 73 



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